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Eye tests for self-employed - can we claim on self assessment?

Lady M
  • Fellow PM.Dip
  • Practice Licence
  • 258 posts
  • # 76086

Hi All,

As most of you may be aware, employers are responsible for the eye health of their employees who work with VDUs and therefore should pay for their eye tests etc; my question is, as this is part of health & safety, can the self employed put their own eye health expenses through their books if they normally work with VDU's?

Any advice appreciated!

Thanks.
Lady M
  • Fellow PM.Dip
  • Practice Licence
  • 258 posts
  • # 76099

still waiting on an answer to this, surely one of you must know?
Geoff
  • 180 posts
  • # 76102

In my opinion the answer is NO. The expenditure is not for something which is used wholly and exclusively for the business.

Health expenses are not tax deductible whether self employed or employed, employees who receive private health care will have this taxed as a benefit in kind.

I have howvere used part of a client's medical expenses to be offset against profit - but have informed HMRC accordingly and it has not been questioned.

The client is a HGV driver and golf coach but has a back problem which requires osteopathy. I claimed 50% of the cost on the basis that without the treatment he would be unable to work. If it were to be taken further I would argue that the net benefit to taxes is far greater by doing this - he pays tax and nic but if he did not work HMRC would not get that revenue and there would be additional cost by the benefits that my client would need to claim.
Lady M
  • Fellow PM.Dip
  • Practice Licence
  • 258 posts
  • # 76103

Hi Geoff,

Thanks for your reply.


In my opinion the provision of eye tests by an employer for their employees is not a private health benefit, as it is a requirement that employers look after their employee's health, including eye tests and glassess necessary for employees that continually work with VDU's. According to HMRC (http://www.hmrc.gov.uk/manuals/nimmanual/NIM02145.htm), there is no Class 1 NIC liability on the employer or the employee because it is not a chargeable benefit.

By the same reasoning, I would have thought that the self-employed who normally work with VDU's (i.e. bookkeepers), would have the same responsibility to take care of their own health, and therefore no NIC liabilities should arise on eye tests or glasses necessary for VDU work?

   
Geoff
  • 180 posts
  • # 76104

I think you have answered your own argument - it is a requirement by law for employers to provide for their employees but not a requirement by law that self employed have proper eye care. I had seen the link already.

My opinion remains the same.    
Lady M
  • Fellow PM.Dip
  • Practice Licence
  • 258 posts
  • # 76105

Ok thanks.
kjmcculloch
  • 1159 posts
  • # 76111

Just move to Scotland. Smile
Lady M
  • Fellow PM.Dip
  • Practice Licence
  • 258 posts
  • # 76117

Haha! Yes I did think about that but it's hardly practical!
  • Member PM.Dip
  • 113 posts
  • # 76118

Imho, if the client has a specific pair of glasses used only for vdu work and wears another pair for everyday use, then you could argue that the cost of those glasses and the related eye-test was a business expense.



 
Geoff
  • 180 posts
  • # 76119

I would not disagree with that - it endorses my earlier posting as being "wholly expended for use in the business".

This is not dissimilar to say a welder who would need  to wear spectacles as a matter of course but would need a specific type for his work.
Lady M
  • Fellow PM.Dip
  • Practice Licence
  • 258 posts
  • # 76121

This is actually for myself and this is what I meant as I have recently had an eye test that determined I needed glasses not just for VDU work but also for close work (i.e. reading) and distance (i.e. driving) so I guess I could just apportion the expense of 1 pair these glasses? (As I have ordered 2 pairs).
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