Are Glasses Tax Deductible

Corrective glasses are a common personal expense, but when work demands strain your eyes or require specific safety eyewear, it is reasonable to wonder whether the cost can be claimed through your business or deducted against tax. The answer depends on your role, how the glasses are used, and whether you are employed or self-employed.

This article explains the UK tax rules around claiming glasses as an allowable expense, covering self-employed workers, employees, directors, and employers providing glasses to staff.

The General Rule: Glasses Are Not Tax Deductible

HMRC’s starting point is simple. Glasses for correcting eyesight are usually seen as a personal expense, not a business one. Even if you use them constantly at work, the cost of prescription glasses or contact lenses is typically not allowable against tax because they serve a dual purpose.

Put simply, if the expense benefits you personally (such as improving your vision in day-to-day life), HMRC does not allow it as a tax-deductible business cost.

This rule applies whether you are employed or self-employed.

Self-Employed: Can You Claim Glasses as a Business Expense?

If you are self-employed and wear glasses while working, you might assume they are a legitimate cost of doing business. Unfortunately, unless the glasses are wholly and exclusively for business use, they cannot be claimed.

Because prescription glasses improve your general eyesight, their use will always have a personal element. HMRC will therefore not accept them as a valid business expense, even if your work involves long hours on a computer or frequent reading.

There is no apportionment allowed in this case. You cannot claim a percentage of the cost, even if you use them only during work hours.

Employees and Directors: Can Glasses Be Provided by the Employer?

The rules are slightly different when an employer pays for or reimburses the cost of glasses for an employee or company director.

Under UK health and safety regulations, employers must provide eye tests to staff who regularly use display screen equipment (DSE) like computers. If the test shows the employee needs special corrective glasses specifically for screen use, then the employer must contribute towards their cost.

In these cases, the glasses:

• Must be required solely for DSE use at work

• Must not be used as general prescription glasses

• Must be based on an eye test carried out for work purposes

If these conditions are met, the cost of the glasses can be covered by the employer without a benefit-in-kind charge arising for the employee. The employer can also deduct the cost as a business expense.

However, if the glasses are for general use or the employee already needed prescription lenses before starting DSE work, the cost is not tax deductible and is considered a personal benefit.

Safety Glasses: An Important Exception

There is a notable exception for safety glasses or protective eyewear provided as part of personal protective equipment (PPE).

If an employer provides protective eyewear that is necessary for carrying out work safely (for example, in construction, engineering, or laboratory settings), the cost is:

• An allowable business expense for the employer

• Not taxable on the employee as a benefit

• Deductible from profits if provided by a self-employed person for genuine safety reasons

In these cases, the glasses are not for vision correction but for protection, so they fall outside the usual personal benefit rules.

To qualify, the glasses must meet safety specifications and be used solely for work activities that pose a risk to eye health.

Can You Claim for Eye Tests?

While prescription glasses themselves are usually not tax deductible, eye tests may be in certain circumstances.

For self-employed individuals, an eye test could be considered an allowable expense if the test is required solely for business purposes. However, as with glasses, if the test relates to general health, it will be classed as personal. Most eye tests do not meet HMRC’s ‘wholly and exclusively for business’ standard.

For employees, the rules are clearer. If your job involves DSE work, your employer must fund regular eye tests under health and safety law. This cost is tax-free for the employee and fully allowable for the employer.

How to Handle Glasses in Company Accounts

If you run a limited company and pay for glasses through your business, you must be careful how you record the cost.

If the glasses do not meet the strict HMRC criteria for allowable business expenses (i.e. they are not safety glasses or DSE-specific), they will be treated as a benefit-in-kind. You will need to:

• Add the cost to your P11D

• Pay Class 1A National Insurance on the value

• Declare the benefit on your personal tax return (if applicable)

Alternatively, you can reimburse the company personally for the cost to avoid benefit-in-kind charges.

What About VAT?

If your business is VAT registered and buys glasses, you cannot reclaim VAT on standard prescription lenses or frames, as they are not for business use.

You may reclaim VAT on safety glasses if they are zero-rated for medical purposes and are used wholly for work. In practice, most optical goods include exempt or partially exempt elements, so check with a VAT adviser before attempting to reclaim input VAT.

Summary: Are Glasses a Tax-Deductible Expense?

In most cases, glasses are not tax deductible in the UK. Whether you are self-employed or employed, HMRC considers prescription lenses to be a personal expense.

However, there are a few narrow exceptions:

• Safety glasses used exclusively for work can be claimed

• Employers can provide DSE-specific corrective glasses without tax consequences

• Eye tests required for work may be allowable under certain conditions

To remain compliant, keep detailed records and ensure the expense clearly meets HMRC’s criteria. If there is any personal benefit, the tax deduction will likely be disallowed.

When in doubt, seek professional advice to avoid unexpected tax charges or compliance issues. Proper categorisation of glasses and related costs can protect both your business and personal tax position.