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...
Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.