Hi There you accounting experts,
I'm a bookkeeper for a chap who is a one man band and a limted company. He's asked me if he can put his eye test and new glasses through his accounts, either the self assesment part or his limited company accounts and it's now his year end.
The accountant he uses says "No way", but I'm sure he can under curtain criteria. Would anyone here have experience of this as I've tried to fathom this little conumdrum out via HMRC website to no avail!
I would really appreciate your help and thank you in advance.
I think the below is a pretty good guide.
As with so many of these things the answer relates to continuity of supply, and the use being specific to the business:
CONDITIONS FOR TAX RELIEF ON EYE TESTS AND GLASSES
There are conditions that must apply in order to claim tax relief on eye tests and glasses;
- The provision of an eye and eyesight test contact lenses or glasses which is deemed necessary, is required under the Health and Safety at work regulations.
- The eye tests, contact lenses and glasses referred to above are made available generally to all those employees in circumstances where compliance with the regulations is necessary.
CIRCUMSTANCES WHERE TAX RELIEF ON EYE TESTS AND GLASSES IS NOT AVAILABLE
Where glasses or contact lenses are prescribed and are unrelated to VDU use at work or are used for a purpose other than work such as driving, watching TV, etc. This would fail the wholly and exclusively for business purposes test.
Where your company pays directly for eye tests and glasses in these circumstances the details are declared on form P11D and your company will pay Class 1A NICs. If you incur the cost and are reimbursed by your company then this amount is treated as earnings and should be processed via company payroll.
Hope it helps you decide what is appropriate in your situation