Can I purchase eye tests and glasses through my Limited Company?
If you are a Director of a Limited Company and spend time each day working with a screen, you may be wondering if eye tests are an allowable deduction?
The short answer is yes, however there are strict HMRC rules as follows:
• Under health and safety regulations, periodic eye tests can be paid for by the company when there is a need to use a display screen for more than one hour per day.
• The result of the eye-test will need to show that the lenses prescribed are specifically for ‘display screen-work’, not a general prescription.
If the two criteria above are met, the company can purchase corrective eye-wear through the company and claim these as an expense against corporation tax.
The eye-wear must only be used for the purpose of display screen work, in order to not incur a benefit in kind charge which could result in additional personal tax and national insurance costs.
HMRC also state that in order to comply, the glasses need to be kept by your work computer or station overnight and must not be taken away from the work area or used for personal reasons, for instance to watch TV.
This advice applies to Directors of a Limited Company. Different rules apply to the self-employed where the likelihood of the eyewear being allowable is significantly reduced.
What’s the bottom line?
You can purchase eye tests and eye-wear through your company, however you need to ensure the test states the lenses are corrective eyewear due to use of display screens and are not taken away from your work area for private use.