Hello
Can anyone give me the benefit implications of a company paying for eye tests and glasses for employees?
I understand with eye tests that one test a year is exempt from reporting but I am unsure regarding glasses.
All of the employees use computers
Thanks in advance
anon
Replies (1)
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It depends..
Section 320A ITEPA 2003
Eye tests do not give rise to a benefit where an employee is required to use a visual display unit (VDU) as part of his or her normal duties.
Glasses / contact lenses will give rise to a benefit if they are also for general use (not just for VDU use) but if they include a special prescription for VDU use then that proportion of the cost relating to the special prescription will be exempt.