Readers’ forum: Claiming capital allowances on hearing surgery

My client is a limited company managed by one sole director and shareholder. The shareholder/director has been ‘hard of hearing’ from birth using a hearing aid to work. Suddenly last year he lost all his hearing which made his hearing aid obsolete.

He was given a choice of having a cochlear implant procedure through the NHS which meant waiting on a waiting list of over a year or go private. He decided to go private or face his business collapsing. He lent the company money to pay for an implant which includes a year’s contract with a hospital for audiologist and speech therapy.

I know there is legislation that states that if a firm provides a hearing aid for its employee there is no benefit in kind. However there is no specific mention of cochlear implants.

What are the benefit in kind implications and can...