When it comes to claiming expenses for glasses, there are specific rules you need to be aware of. Here’s a breakdown of what is generally permissible:
- General Rule:
- Typically, glasses cannot be claimed as a business expense. This is because they are usually used for both work and personal purposes, which breaches the “wholly and exclusively” rule for business expenses.
- According to HMRC rules, expenses must be solely for business use and necessarily incurred in performing your duties.
- Exceptions:
- If glasses are prescribed specifically for screen or monitor work and not for general wear, driving, or any other use, they may be claimed as a business expense.
- You will need evidence from an optician confirming that the glasses are exclusively for display screen use.
- Eye Tests:
- The cost of an eye test can be claimed as a business expense if you regularly use computers (visual display units) during your work.
- This applies to employees, directors of limited companies, and their team members.
- For Limited Company Directors:
- Eye tests are an allowable expense against corporation tax if the individual uses display screen equipment for at least one hour per day.
- Glasses can be claimed if they are solely for business purposes, but you must be able to prove this.
- For Self-Employed Individuals:
- Eye tests are generally not considered an allowable business expense.
- Glasses are usually not tax-deductible due to their dual-purpose nature.
- Duality of Purpose:
- If there is any personal use of the glasses, they cannot be claimed as a business expense due to the “duality of purpose” principle.
In Summary: While eye tests can often be claimed, glasses can only be claimed as a business expense if they are exclusively for work-related screen use and you have clear evidence to support this claim.