Can I Claim Glasses and Eye Tests as a Business Expense?
Eye tests for DSE users are claimable. Basic corrective glasses for DSE use only are claimable. Regular prescription glasses are not.
What HMRC Says
Employers must provide eye tests for Display Screen Equipment (DSE) users. Basic glasses specifically for DSE work can be provided tax-free.
When You Can Claim
- Eye tests for employees using screens
- Basic glasses specifically for DSE work (if normal glasses don't work)
- VDU-specific prescription lenses
When You Cannot Claim
- Regular prescription glasses
- Designer frames
- Contact lenses for personal preference
- Sunglasses
Understanding Glasses and Eye Tests Expenses
The rules around glasses and eye tests through your company are more specific than most directors realise. Under the Health and Safety (Display Screen Equipment) Regulations 1992, employers have a legal obligation to provide eye tests for employees who are habitual DSE (Display Screen Equipment) users. This includes company directors who spend significant time working on computers.
Eye tests for DSE users are fully claimable by the company with no tax implications for the employee or director. The company can either pay for the test directly or reimburse the cost. There is no set frequency, but HMRC and HSE guidance suggests every two years or when an employee reports visual difficulties. The cost is typically £20-50 at high street opticians, and many corporate schemes provide them free.
Glasses are where it gets nuanced. If the eye test reveals that an employee needs glasses specifically for DSE work (i.e., their normal glasses or vision is not adequate for screen use at the required distance), the employer must provide a basic pair of corrective spectacles for DSE use. The key word is basic. The company is only required to fund a basic frame and lenses adequate for DSE work. If the employee wants designer frames, varifocals for general use, or lens upgrades beyond what is needed for screen work, the additional cost is a personal expense.
In practice, many directors misunderstand this as a blanket exemption for any glasses. It is not. If you would need the same glasses regardless of your screen work (for example, standard reading glasses or general prescription glasses), they are a personal medical expense. The exemption only covers the specific additional correction needed for DSE distances that your regular glasses do not provide.
For directors who are sole employees, the DSE regulations still apply to your company. You are both the employer and the user, so your company should fund your DSE eye test and, if necessary, basic DSE-specific lenses. Document this properly: keep the eye test report showing the recommendation for DSE-specific lenses, and retain the receipt showing the basic lens and frame cost.
Contact lenses are not covered by the DSE exemption, even if they correct DSE-related vision issues. Laser eye surgery is also outside the scope. These are personal medical treatments and, if paid by the company, would be a taxable Benefit in Kind.
Real-World Examples
Standard DSE eye test
Kate, a director who works on screens 8 hours a day, gets her biennial eye test at Specsavers for £25. Her company reimburses this cost. The optician confirms her existing glasses are adequate for screen work, so no further claim is needed.
DSE-specific glasses needed
Following his eye test, Marcus is told he needs intermediate-distance lenses specifically for screen work. His regular glasses correct distance and reading vision but not the intermediate screen distance. The company pays £85 for a basic pair of DSE glasses. This is fully claimable and tax-free.
Director wants designer frames
Sophie needs DSE glasses and chooses £350 designer frames instead of the basic £60 option. Her company pays the £60 basic cost tax-free, and Sophie pays the £290 upgrade herself. Only the basic cost qualifies for the DSE exemption.
General prescription glasses claimed incorrectly
Tom's optician prescribes new glasses for general use - he needs them for driving, reading, and screen work. His company pays £200 for the glasses. Since these are general prescription glasses (not DSE-specific), HMRC would treat this as a taxable Benefit in Kind.
Common Mistakes to Avoid
- Claiming the full cost of designer frames or premium lenses through the company when only basic DSE-specific glasses are exempt.
- Treating regular prescription glasses as a DSE expense when the glasses would be needed regardless of screen work.
- Not getting a proper DSE assessment or eye test recommendation documenting the need for screen-specific lenses before making a claim.
- Claiming contact lenses or laser eye surgery through the company as a DSE expense, which is not covered by the exemption.
Frequently Asked Questions
Can my company pay for my prescription glasses?
Only if they are specifically for DSE (screen) work and your normal glasses are not adequate for screen use. General prescription glasses that you would need regardless of screen work are a personal expense. If the company pays for general glasses, it is a taxable Benefit in Kind.
How often can I claim an eye test through my company?
There is no fixed frequency in the regulations, but every two years is considered reasonable for employees who regularly use screens. You can also have an additional test if you experience visual difficulties related to screen work. The company should fund these tests as a legal requirement.
Can I claim varifocal lenses through the company?
Only if varifocals are specifically recommended for DSE work and basic single-vision lenses would not be adequate. In practice, varifocals are usually prescribed for general use, making them a personal expense. If in doubt, get the optician to specify whether DSE use specifically requires the varifocal prescription.
I am a sole director working from home - do DSE regulations apply to me?
Yes. As both employer and employee of your limited company, you have a duty to provide yourself with DSE eye tests. Your company should fund the eye test and any basic DSE-specific glasses required. This is a legal obligation, not just a tax planning choice.
Source: HMRC Employment Income Manual EIM21773 - Eye tests and spectacles for VDU use, and Health and Safety (Display Screen Equipment) Regulations 1992
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