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What a spectacle

15 May 2012 / Richard Curtis
Issue: 4353 / Categories: Comment & Analysis , Business , Income Tax
Can you claim a tax deduction for the cost of a pair of glasses? RICHARD CURTIS takes a look

KEY POINTS

  • Can an employee claim for the costs of eye tests and glasses?
  • The tax implications of provision of tests and glasses under health and safety legislation.
  • The tax exemptions provided by ITEPA 2003 s 320A.
  • Would a claim for the cost of glasses by a self-employed person be tax deductible?
  • The difference between more than one purpose and dual purpose.

I first went for an eyesight test in my early 20s. I must admit that I should have realised I needed glasses but how do you compare what you see with what someone else sees?

I simply assumed that if I couldn’t see something clearly it was because it was too far away. Anyway a pair of glasses did improve what I was looking at (well...

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