At the moment, there are no rumours or leaks suggesting that Apple is working on a VR headset. However, that doesn't mean that the company isn't interested in VR technology. In 2017, Apple hired Doug Bowman, a leading VR researcher, to its team. Bowman was formerly the director of the Center for Human-Computer Interaction at Virginia Tech.
Apple has also been granted patents for VR technologies in the past. In 2016, the company was granted a patent for a system that would user eye-tracking to control a virtual reality headset. And in 2017, Apple was granted a patent for a headset that would allow users to listen to music and other audio content hands-free.
So while Apple hasn't announced anything yet, it's clear that the company is interested in VR.