Are eye tests & glasses tax deductable

BlueSpud

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If I as an employer decide to pay for eye tests and any glasses that an employee gets, is that tax deductable for the company. The employees are sitting in front of their VDUs all day long.
 
Following site spells out obligations of employer re eye tests.

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Where employer incurs expenses to fulfil Health & Safety obligations, the costs are tax allowable.
 
If I as an employer decide to pay for eye tests and any glasses that an employee gets, is that tax deductable for the company. The employees are sitting in front of their VDUs all day long.

Have a look at this quote from HSA website. As long as this is a legitimate business expense it is tax deductible. Note that you are obliged to pay for eye tests but not employee's glasses so I would assume that the eye tests would be tax deductible but not the cost of providing glasses. Could be a benefit in kind problem here too.

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