Eye care sits in a grey area when it comes to allowable expenses. Many self-employed people work long hours on screens and wonder if they can claim an eye test or new glasses as a business expense.
The answer depends on how and why the cost arises, as well as whether there is any personal benefit.
The golden rule
To be allowable, a cost must be wholly and exclusively for the purposes of your business.
If there’s a personal element, HMRC will normally disallow it. This is set out in the Business Income Manual. See BIM37007.
Eye tests
If you use a computer for your business, you may sometimes need an eye test specifically because of your screen work.
HMRC accepts that eye tests can be allowable when they are required due to work.
The HSE’s Display Screen Equipment guidance explains employer duties for screen users, which is a useful benchmark even if you are a sole trader. See HSE DSE guidance.
In practice, if you would have paid for the test anyway as part of routine personal healthcare, it is unlikely to qualify. If the test is clearly needed due to your work, keep good notes and the optician’s report.
Glasses and contact lenses
HMRC’s position here is strict. You can only claim glasses if they are used exclusively for business purposes.
That might include a pair prescribed only for screen use that you would not wear outside work, or specialist lenses with no personal application.
If a pair is also used for correcting general vision or for reading, driving, or daily life, the cost is treated as personal and is not deductible.
The same principle applies to contact lenses. Unless they are prescribed only for business tasks, they do not qualify.
Safety glasses and PPE
Personal protective equipment is different.
If your trade requires safety glasses, goggles or visors, they are typically allowable. HMRC’s protective clothing guidance supports this approach. See BIM37910.
Limited company directors
If you run a limited company, the rules are similar, but the mechanism changes.
An employer can provide an eye test if you regularly use display screen equipment, and may provide glasses needed solely for that work. Where spectacles have a personal element, the cost is a benefit in kind. HMRC outlines this in EIM21761.
For a broader context on company expenses, see what expenses a limited company can claim.
At a glance: what’s allowable and what is not
| Item | Allowable? | Notes |
|---|---|---|
| Eye test required due to work with screens | Sometimes | Claim if clearly needed because of work and you keep evidence. Routine personal tests are unlikely to qualify. |
| Glasses prescribed only for business use | Rarely allowable | Must be wholly for work, such as screen-only lenses with no personal use. Keep the optician’s note. |
| Ordinary prescription glasses or contact lenses | No | Used in everyday life, so they fail the wholly and exclusively test. |
| Safety glasses or goggles required by your trade | Yes | Treated as PPE. Claimable when required only because of your work. |
| Company-provided test or glasses for directors/employees | It depends | Tests can be provided tax-free for DSE users. Glasses for general vision are a benefit in kind. See EIM21761. |
Eye test for screen work
Allowable? Sometimes
Note: Must be needed because of work. Keep evidence.
Work-only glasses
Allowable? Rarely allowable
Note: Must be wholly for work. Screen-only lenses may qualify.
Ordinary glasses or lenses
Allowable? No
Note: Personal use fails the wholly and exclusively test.
Safety eyewear (PPE)
Allowable? Yes
Note: Required only because of your work.
Limited company angle
Allowable? It depends
Note: Tests can be tax-free. General spectacles may be a benefit in kind.
Record keeping
- Keep the optician’s prescription, report, and your invoice.
- Note why the test or eyewear was required for work.
- Retain records for the usual period. See how long to keep tax records.
Common mistakes
- Claiming ordinary prescription glasses. They are almost always a personal expense.
- Trying to apportion the cost of glasses. Unlike phone or broadband, you can’t split them. They are either wholly for work or not claimable.
- Assuming contact lenses qualify. They don’t unless they are prescribed only for work.
Related reading
- What business expenses can you claim as a sole trader
- Can you claim phone and internet costs
- Home office expenses for sole traders
- Training courses and CPD expenses
- Sole trader insurance
- Limited company expenses
A quick summary
- Eye tests can sometimes be claimed if they are necessary due to your work with screens.
- Glasses or lenses are only allowable if they are wholly and exclusively for business use, which in practice rules out most everyday prescriptions.
- Safety eyewear required by your trade is usually allowable. If in doubt, treat eye care as a personal matter and seek advice before making a claim.
FAQs
Can I claim blue-light glasses?
Unlikely. Blue-light filters are typically worn in everyday life, so they are not wholly and exclusively for business. Unless they are prescribed and used only for your work, treat them as personal.
Are prescription sunglasses allowable?
No. They have a clear personal use outside work, so they fail the wholly and exclusively test.
What about contact lenses and solution?
Contact lenses and related supplies are personal unless prescribed solely for a specific work-only need. In practice, this is rare, so do not claim them.
Can I apportion the cost of glasses between my business and personal use?
No. Unlike phone or broadband bills, glasses are either wholly for work or they are personal. There is no reliable way to split the cost.
How do I evidence a valid claim for an eye test?
Keep the optician’s report, invoice, and a short note explaining why the test was required because of your work (for example, prolonged screen use). Store with your business records. Read how long to keep tax records.
Does HMRC have guidance I can cite?
- For protective clothing and PPE see BIM37910.
- The general principle on private benefit is at BIM37007.
- For employer-provided tests and spectacles see EIM21761.
I’m a limited company director. Can my company pay for my eye test?
Yes, if you are a regular screen user, the company can fund a test tax-free. Spectacles that have general use are typically a benefit-in-kind. See EIM21761 and our guide to limited company expenses.
Are safety glasses and visors claimable?
Yes, only when required due to your trade. These fall under PPE. Keep invoices and notes of the work requirement. See BIM37910.
Can I use simplified expenses for eye care?
No. HMRC’s simplified expenses cover things like working from home flat rates, not eye care. See simplified expenses for what is included.
What if I am on an optician subscription plan?
These plans are usually personal. Unless the plan is clearly and solely for work-required tests, do not claim.
Is laser eye surgery an allowable expense?
No. It is a personal medical expense and not deductible for tax purposes.
What if my work aggravated an eye issue?
HMRC still focuses on whether the item is used only for work. If glasses are used outside work, they remain personal even if work contributed.
Can I claim a monitor, screen filter, or ergonomic kit instead?
Yes, if purchased wholly for business purposes. Screens, anti-glare filters, and ergonomic equipment for your workstation are typically allowable. See our guide to equipment and tools for sole traders.
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