I propose to take Questions Nos. 1578 and 1747 together.
The Government is committed to ensuring that those suffering from hearing loss have access to the services they require, including access to affordable hearing aids.
The Health Service Executive (HSE) provides hearing aids and associated maintenance free of charge to children under the age of 18 and to adults with a medical card. Further information regarding the HSE's audiology service can be found at: www2.hse.ie/services/audiology/
In accordance with the provisions of the Health Act 1970 (as amended), eligibility for a medical card is determined by the HSE. In certain circumstances, the HSE may exercise discretion and grant a medical card, even though an applicant exceeds the income guidelines, where he or she faces difficult financial circumstances, such as extra costs arising from illness. Further information can be found at: www2.hse.ie/services/schemes-allowances/medical-cards/
The Treatment Benefit Scheme, operated by the Department of Social Protection, provides for healthcare services to qualified people who have the required number of PRSI contributions. This includes up to €1,000 for a pair of hearing aids, and up to €100 toward repairs, within a 4-year calendar period. Further information can be found at: www.gov.ie/en/service/1fb655-treatment-benefit-scheme/
Individuals who do not possess a medical card or who are not eligible for the Treatment Benefit Scheme would have to purchase hearing aids privately from a commercial provider. If the individual has private health insurance, it may cover hearing aid costs. Hearing aids are exempt from VAT. People may also be entitled to claim tax relief at the standard rate of tax (20%) on the purchase of hearing aids where prescribed.