Eye tests for VDU users - reimbursementHi, 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.