Eye tests for VDU users - reimbursement

Hi, Have the rules changed recently for reimbursing employees for VDU eye tests and glasses? The regulations now seem to state that if we reimburse the employee for the test, a taxable benefit arises. However, if the employer pays the optician directly, no benefit arises. How do we report the benefit now? Would it be through P11D - if so which section and is it both taxable and liable for NIC or do we pay through the payroll as a cash expense, liable to both tax and NI? Any help would be appreciated. Many thanks.

Hi
If you are reimbursing them in cash then you can just put it all through payroll as it will have the same effect as doing tax through P11d and then payroll for NI.
Because the contract is between the employee and the opticians and you reimburse them it becomes subject to tax and NI.
Thankyou.
Regards.