VRDP18400 - Hearing aids and induction loop systems: induction loop equipment
What is an induction loop?
It is a system that allows:
- hearing aid users (switched to the 바카라 사이트˜T바카라 사이트™ or 바카라 사이트˜MT바카라 사이트™ position); or
- anyone wearing an induction loop receiver
to listen to sound without the interference of airborne background noise.
Does it matter where the induction loop is installed?
It can be installed anywhere. Remember that the pre-conditions for relief must also be met - see VRDP05000.
How does an induction loop work?
A loop amplifier is connected to a sound source such as:
- a television;
- a radio;
- a public address system; or
- a microphone.
It amplifies the sound signal and sends it out in the form of an alternating current through the loop. The signal is then converted into sound by the hearing aid and induction loop receiver. It therefore satisfies the 바카라 사이트˜personal use바카라 사이트™ condition attached to the relief under Item 2(g).
What parts of the system are zero-rated?
The loop amplifier and loop are zero-rated.
Replacement parts and accessories designed solely to be used in the induction loop system are also zero-rated.
There is no VAT relief for standard equipment such as:
바카라 사이트¢ microphones;
바카라 사이트¢ mixers; or
바카라 사이트¢ speakers, and so on.