Eye tests for employees – tax relief you don’t want to overlook

If your team spends time in front of screens, this is a simple win for both their wellbeing and your company’s tax position.

Here’s the good news:

✅ Eye tests paid for by your limited company are tax-free

No Benefit in Kind. No PAYE. No NIC.

Just a fully allowable business expense.

This applies where employees use display screen equipment (VDU) - spoiler: that’s most of us.

👓 The eye test is easy… it’s the glasses that cause the tax headache.

If they’re specifically for VDU use, the company can cover the cost tax-free too.

Here’s the problem: proving they’re not for everyday personal use is incredibly difficult.

To be tax-free, the glasses must be:

🔹 Required specifically for screen work

🔹 Not suitable for general use

In the real world, most pairs end up being worn:

➡️ in meetings

➡️ for driving

➡️ at home

➡️ all the time

And that turns them into a taxable Benefit in Kind.

The company still gets the Corporation Tax deduction 👍

But the employee/director gets a personal tax charge — which is often a surprise.

If you’re running a UK limited company, it’s one of the simplest perks to put in place (and your team will actually use it).

Why this matters

It’s a small cost that:

✔ Supports employee health

✔ Is easy to implement

✔ Is tax efficient

✔ Shows you’re a thoughtful employer

A genuine win-win.

✨ The practical takeaway

Eye tests? Always a win.

Glasses? Make sure expectations are clear before the company pays.

Because the tax rules are straightforward…

but the evidence rarely is.