Eye test - legit business expense?

[pickle]

Inanely dull post I know, but can one of the better informed help settle something for me?

I recently had an eye test, just to make sure the years of staring at c# hadn't fried my retina. I was under the impression that I could put this through as a legit business expense, without any benefit in kind (something to do with spending the majority of my working day staring at "VDUs".

The guy doing my books is less than convinced, but to be fair he doesn’t normally deal with us office based types. Can anyone confirm either way?

Its only 30 quid, so it wont make or break the P&L for this year, but it will save me fanying about altering that months expense run if I know it was indeed legit.

Thanks Muchly

Pickle

[martinb]

HMRC Link

The rules from the HMRC wesbite suggests it is a legit expense.

http://www.hmrc.gov.uk/budget2006/bn31.htm

However, the HMRC guidance refers to "employees" and doesn't make it clear if it also applies to directors (who, I believe, are legally not the same as employees).

[ASB]

Generally you are OK, but you have to be able to convince HMRC that it was only because of the VDU use the test was done, not as part of general ocular health.

Same is true of the corrective measures (if any).

[BoredBloke]

So if you have to buy new glasses because of the eye test, can that be put through the business also?

[pickle]

thanks

thanks guys.

It was purley a ten year MOT due to the heavy VDU use. I dont wear glasses currently. I think i will let the expense go through, and accountant can change the P11d rather than me changing the expense run.

Pickle

[ASB]

So if you have to buy new glasses because of the eye test, can that be put through the business also?

Only if they are prescribed for that use, so if you need them for anything else no.

[oxtailsoup]

Only if they are prescribed for that use, so if you need them for anything else no.

Hmmm. So what does the receipt need to say? Glasses for VDU or something?

That's interesting because the last time I got some glasses, many moons ago, they were in fact quite expensive because they had a special coating on the lens to reduce VDU glare. I have a lot of problems with my eyes including detached retina etc so I was advised to get these lens at the time. Never claimed for them but I do need a new pair with slightly stronger perscription now

[ASB]

Hmmm. So what does the receipt need to say? Glasses for VDU or something?

That's interesting because the last time I got some glasses, many moons ago, they were in fact quite expensive because they had a special coating on the lens to reduce VDU glare. I have a lot of problems with my eyes including detached retina etc so I was advised to get these lens at the time. Never claimed for them but I do need a new pair with slightly stronger perscription now

I beleive that there is a specific wording required on the prescription. It seems to me however that nearly the entire population would fail the exclusively type test. It may be that you could claim for the extra cost of the coating.

I have never bothered trying because I have to get my tests done in hospital so they don't charge. As a result of this I get a voucher to cover the cost of the prescription anyway.

[ladymuck]

Most companies I have worked for (private and public) will provide a contribution towards the cost of glasses in the region of around £50 (some are more generous than others but I've not seen an offer over £50 to date).

I assume this is because it is practically impossible to prove that your eyesight problems are 100% contributed to VDU work and that you will only wear your glasses at work whilst in front of such a device.

I claim back the cost of the test but, as I have 20/20 vision at the moment, I've yet to have the dilemma with myself regarding payment for glasses.

[bfg]

The eye test has to be paid for by the employer if you use a VDU for the major part of your working day.

The employer must provide 'a basic pair of spectacles' IF they are needed specifically for the work. There is nothing in the regulations that says your employer cannot pay for a better pair if they want to, nor that you must wear them ONLY for the VDU work but Hector, as always, twists the intent of the law to suit.

I cannot work at a VDU without glasses, so my employer buys me a 'basic pair', I buy my own 'none basic' pair too. Never had a problem claiming so far.

PS For those having difficulty interpreting the above, my employer is the company I own most of the shares in.