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Posted Wed, 30 Nov 2022 12:54:33 GMT by Elizabeth Valero
Quick question, does the cost of an eye test come under 'Other expenses'? Thanks in advance.
Posted Fri, 02 Dec 2022 14:07:48 GMT by HMRC Admin 32

You cannot claim this as an expense as it is not solely related to your employment.

Thank you.
Posted Tue, 13 Dec 2022 17:10:40 GMT by Tony Tax
We have always understood that an annual Eye Tests provided to all employees who use a VDU was exempt from tax and NIC as it is a Health & Safety at Work requirement. We also understood that the eye test could be provided via an Eye Test Voucher, booked directly by the Employer with the optician or refunded to the employee. However the guidance at EIM21765 appears to suggest that reimbursed eye tests are now charged to tax and NIC but also says they are free of tax and NIC. At the bottom of the EIM page the guidance states "Where an employee is required to use a visual display unit (VDU) as part of his or her normal duties, no chargeable benefit will arise on the provision of: an eyesight test spectacles or contact lenses required solely for VDU use that an eyesight test shows are necessary, where the test is required under Health and Safety at Work regulations and, they are available generally to all employees (in the case of corrective appliances (e.g. glasses and contact lenses), only if shown to be necessary by the test). However, the next section goes on to explain Where spectacles are for general use, but include a special prescription for VDU use, a proportion of the cost relating to the special prescription will be exempt from a chargeable benefit. The provision of spectacles for general use, including use with a VDU, which do not include a special prescription for VDU use will give rise to a taxable benefit. Again this all makes sense. However the final piece of the guidance states: "Where the cost of an eyesight test, spectacles or contact lenses is reimbursed to the employee, a taxable benefit arises." Can you confirm this final instruction only relates to where eye tests are not necessary under Health & Safety for VDU Users? I ask as it is not worthwhile our paying for a voucher scheme with a large provider for 2/3 eye tests a year and so would want to simply reimburse employees the cost on production of a receipt. Many thanks
Posted Mon, 19 Dec 2022 14:04:36 GMT by HMRC Admin 17

The key word in this sentence is "Reimburse" if the employer arranges and pays for the tests etc directly it is exempt.

If the employee pays and is reimbursed it would just through payroll as normal.

Thank you.
Posted Wed, 21 Dec 2022 15:39:20 GMT by Frank Mungwel
my sister who is an employer always pays such tests for her employees, so I guess every employer decides what he will "Reimburse" or not

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