Are Glasses Tax Deductible

At Towerstone, we provide accountancy services in Bedford to local sole traders, landlords, and limited companies. We have written an article about Are Glasses Tax Deductible to help you understand when eyewear is allowable, when it is not, and how HMRC views mixed use costs.

This is a question I get asked far more often than people might expect. In my experience it usually comes up when someone has just paid a few hundred pounds for new glasses and quite reasonably wonders whether any of that cost can be offset against tax. After all if you need glasses to work surely they count as a business expense.

The answer in the UK is not as straightforward as many people hope. Sometimes glasses can be tax deductible. Often they are not. It depends on why you need them how they are used and your employment or business status.

In this article I want to explain clearly when glasses are and are not tax deductible under UK tax rules. I will walk through how HMRC looks at the issue who can claim what evidence matters and where people commonly go wrong. I will also share examples I see in practice because this is an area where small misunderstandings can lead to incorrect claims.

This guide is written for employees self employed individuals company directors and small business owners who want clarity rather than guesswork.

How HMRC decides whether an expense is deductible

Before looking specifically at glasses it helps to understand the core rule HMRC applies to all expenses.

For an expense to be tax deductible it must be incurred wholly and exclusively for the purposes of the trade or employment. That phrase is crucial. In my experience most disputes with HMRC come down to this single test.

If an expense has a dual purpose meaning it is partly for work and partly for personal use then it usually fails the test. HMRC takes a strict view on this particularly for items that have an obvious personal benefit.

Glasses are a classic example. Most people who wear glasses need them for everyday life not just for work. That immediately creates a problem from a tax perspective.

Are glasses tax deductible for employees?

For most employees the short answer is no standard glasses are not tax deductible.

HMRC views glasses as a personal expense even if you need them to read emails use a computer or perform your job. From HMRC’s perspective you would still need the glasses outside of work so the cost is not wholly and exclusively for your employment.

I often see employees try to claim glasses because they spend all day at a screen or because their prescription changed due to work. Unfortunately HMRC does not accept this argument in most cases.

There is however an important exception and it relates to health and safety.

Employer provided eye tests and glasses

Under UK health and safety regulations employers must provide eye tests for employees who regularly use display screen equipment. This usually means people who work at computers for a significant part of their day.

If the eye test shows that you need glasses specifically for display screen use then your employer can provide those glasses or contribute towards them.

In this situation the cost can be tax free for the employee and deductible for the employer.

The key points are important.

The glasses must be specifically required for screen use.
They must not be suitable for general everyday wear.
The employer must provide them or reimburse the cost.

If these conditions are met there is no benefit in kind for the employee and the employer can treat the cost as a business expense.

In practice I often see employers provide vouchers that cover a basic pair of screen glasses. If the employee chooses more expensive frames the additional cost is usually paid personally.

What if the glasses are suitable for everyday use?

This is where many people fall into difficulty.

If the glasses provided can also be worn outside work such as normal prescription glasses then HMRC treats them as a personal benefit. In that case the cost becomes a taxable benefit in kind.

The employer may still pay but the employee is taxed on the value and the employer pays Class 1A National Insurance.

From experience many employers are not aware of this distinction and assume all glasses are covered. Unfortunately HMRC does look closely at this area during PAYE inspections.

Can self employed people claim for glasses?

This is probably the most common scenario I deal with and also the most misunderstood.

If you are self employed HMRC applies the same wholly and exclusively test. Standard prescription glasses are almost always treated as a personal expense.

Even if you only use them while working HMRC’s view is that the underlying need for glasses exists regardless of the business. That means the cost has a dual purpose and is not deductible.

I know this feels harsh and from a practical point of view it does not always seem logical. However HMRC’s position has been consistent for many years.

In my experience claims for normal glasses are one of the first things removed during an enquiry.

Are there any exceptions for the self employed?

Yes but they are very limited.

If you need specialist protective eyewear solely for your trade then the cost is usually allowable. Examples include safety goggles protective glasses for construction or laboratory work or specialist eyewear required to perform a specific task safely.

The key difference is that these items are not suitable for everyday personal use.

If the glasses are purely protective equipment and have no personal function HMRC generally accepts them as allowable expenses.

This distinction is important. Prescription lenses that correct eyesight are different from protective eyewear even if both are worn while working.

What about blue light glasses or screen glasses?

Blue light glasses are increasingly popular especially among people who work long hours at screens. I am asked about these regularly.

For tax purposes HMRC treats blue light glasses in the same way as standard glasses. If they are based on your eyesight or can be worn outside work they are usually considered personal.

Even if you buy them specifically because of work the dual purpose rule still applies.

If however they are provided by an employer as part of a display screen equipment assessment and are only suitable for screen use then they may fall under the employer provided exemption discussed earlier.

For self employed individuals blue light glasses are almost always non deductible.

Can limited company directors claim for glasses?

Directors often assume they can claim more through a limited company. In reality the rules are broadly the same.

If the company pays for standard glasses for a director this is normally treated as a benefit in kind and taxed accordingly.

If the glasses are specifically for display screen use and meet the health and safety criteria then they can be provided tax free.

I often see directors put glasses through the company without realising the tax consequences. Later this shows up during a payroll review or benefit in kind check.

From experience it is far better to understand the rule upfront than to correct it later.

What about eye tests?

Eye tests are treated differently from glasses.

Employers can pay for eye tests for employees who use display screen equipment without any tax charge. This is clearly allowed under HMRC rules.

For self employed individuals the position is less favourable. Eye tests are generally considered personal medical expenses and are not deductible.

Again this comes back to the dual purpose rule. The eye test benefits the individual personally regardless of business use.

Common mistakes I see in practice

There are several recurring mistakes I see when reviewing accounts and tax returns.

People claiming full cost of normal prescription glasses as an expense.
Assuming screen use automatically makes glasses allowable.
Putting glasses through a limited company without considering benefit in kind rules.
Claiming eye tests as self employed expenses.

These mistakes are rarely deliberate. They usually come from well meaning assumptions or advice found online without context.

HMRC does not tend to penalise honest mistakes heavily but they will disallow the expense and adjust the tax position.

How HMRC treats mixed use expenses

Some people ask whether part of the cost can be claimed.

With glasses this approach does not work. HMRC does not allow apportionment for expenses that fail the wholly and exclusively test.

Because the personal element is inherent HMRC treats the entire cost as non allowable.

This is different from expenses like home office costs where a clear business proportion can be identified.

Record keeping and evidence

If glasses are legitimately provided by an employer under the display screen exemption it is important to keep evidence.

This includes the DSE assessment documentation.
Evidence that the glasses are specifically for screen use.
Invoices showing employer payment.

From experience having clear records avoids disputes later especially if HMRC reviews PAYE or benefits.

How the rules apply in real life

Let me share a few real world scenarios I see regularly.

A graphic designer working self employed buys new prescription glasses because screen work strains their eyes. The cost is not deductible even though the reason feels work related.

An office employee receives a voucher from their employer after a DSE assessment and uses it for basic screen glasses. This is tax free.

A company director buys designer frames through the company. HMRC treats this as a taxable benefit and it must be reported.

A builder buys protective safety glasses. The cost is allowable because they are purely for work and have no personal use.

These examples highlight how narrow the allowable cases are.

Why HMRC takes such a strict view

Many people ask why HMRC is so firm on this issue.

From HMRC’s perspective allowing claims for glasses would open the door to widespread personal expense claims. Almost everyone could argue they need glasses for work in some capacity.

Tax rules are designed to draw a clear line between personal living costs and business expenses even when that feels unfair in individual cases.

Understanding that principle helps make sense of many expense decisions beyond just glasses.

Should you ever take a risk and claim anyway?

In my opinion this is rarely worth it.

The potential tax saving on glasses is usually modest. The risk of an adjustment interest and potential penalties outweighs the benefit.

If you are unsure it is always better to ask before claiming. Correcting mistakes later costs time and often money.

Practical advice if you are unsure

If you are an employee speak to your employer about DSE eye tests and screen glasses. This is often the most tax efficient route.

If you are self employed or a director assume standard glasses are not deductible unless clearly proven otherwise.

If the eyewear is protective and specific to your trade document why it is required.

When in doubt treat glasses as a personal expense. That conservative approach avoids problems.

The key takeaway

Glasses sit right on the boundary between personal and business expenses which is why they cause so much confusion.

From experience the safest rule of thumb is simple. If the glasses correct your eyesight they are almost always a personal cost. If they protect you in a specific work environment they are more likely to be allowable.

Understanding this distinction will help you avoid incorrect claims and awkward conversations with HMRC later.

If you are ever unsure about a specific situation it is worth getting advice tailored to your circumstances. A short conversation can save a lot of hassle down the line.

If you would like to explore related guidance, you can visit our Bedford Accounting Hub, which brings together practical advice for Bedford clients.