Self Employed: Glasses for Work

[Henry Gregory]

Hi there,
I visited the optician last week and she said that I need to change my prescription. The last set of glasses I bought were about £300 and have lasted me years unlike the cheap prescription ones I purchased before that.

She explained that as these are for work purposes, I would be able to claim these as a business expense. Is this correct? I am an IT Consultant, so all of my work is done on the screen and this is what they would be for. The said these are required just for when I am using the computer screen not for driving, reading or to be worn when walking around.

If this is the case, is it a problem if I buy a good quality pair which would cost more than the cheap ones but last a long time?

Thanks in advance.

 

[Adam93]

Yes, this is correct. Your employer (which is your company) can provide you with glasses if you use a visual display unit at work. The cost will be tax deductible for the company and there will be no taxable benefit for you as the employee.

 

[Mr D]

Yes, this is correct. Your employer (which is your company) can provide you with glasses if you use a visual display unit at work. The cost will be tax deductible for the company and there will be no taxable benefit for you as the employee.

Can he claim when he is self employed rather than working for an employer?

 

[Adam93]

Working in IT i assumed (maybe incorrectly) he would be working via a ltd company.

If self-employed, the normal rules will apply. Disallow the private use element (if any). If you wore glasses all the time, then HMRC could disallow the cost under duality of purpose rule (mallalieu v drummond).

 

[STDFR33]

Working in IT i assumed (maybe incorrectly) he would be working via a ltd company.

If self-employed, the normal rules will apply. Disallow the private use element (if any). If you wore glasses all the time, then HMRC could disallow the cost under duality of purpose rule (mallalieu v drummond).

The title says self employed.

The OP needs to clarify.

 

[Henry Gregory]

Hello, to clarify, yes I am at IT worker, but I am self employed as I only do this part of the week. The glasses would be for the work I do self employed, not for person use or anything else.

 

[SteveHa]

Yes, this is correct. Your employer (which is your company) can provide you with glasses if you use a visual display unit at work. The cost will be tax deductible for the company and there will be no taxable benefit for you as the employee.

It used to be the case that they had to include a specific VDU prescription, and I'm not aware of that having been changed.

 

[STDFR33]

http://www.legislation.gov.uk/ukpga/2003/1/section/320A

 

[SteveHa]

http://www.legislation.gov.uk/ukpga/2003/1/section/320A

Quite possibly "(b)special corrective appliances that an eye and eyesight test shows are necessary," is what gave rise to the need for a special prescription, rather than a general prescription.

 

[Henry Gregory]

Hi there, thanks for the posts. So would this mean I am ok to order these and list them as a business expense?

I don't need to expense the eye test as luckily, I had a voucher through and it was free.
The optician is currently doing a deal whereby if I get one pair, I can get a second for free so at least I would have a backup pair or one to keep for home when I am doing my work remotely at home and one for when I am on site working with the customer there.