Laser eye surgery for cameraman

I think I know the answer to this one, but is there any way a sole director whose work invloves operating cameras for the majority of the time could claim laser eye surgery as a tax dedctible expense?

Comments
Phil Rees's picture

I can't see it myself

Phil Rees | | Permalink

It's not an expense of the trade

Other Case

Anonymous | | Permalink

There was a case on here a while back for a lady who wanted breast enhancements as she was a dancer. The 'Wholly and Exclusively' test fails I'm afraid. Regards Peter

abelljms's picture

wen?

abelljms | | Permalink

i always get confused - i thought deductability in a company's accounts for eyes is ok if in connection with the trade - holy & necessarily?

he is not claiming it as sch.E deduction merely sch.D>?
sch.D is always easier than sch.E according to my tax exams in c.1812

Phil Rees's picture

The test is "wholly and exclusively"

Phil Rees | | Permalink

and this bloke fails it.

Above answers are unclear

Anonymous | | Permalink

in my humble view, I have to disagree - we are looking at a company, not a sole trader.

I do not see why the company could not have a deduction for it - the problem though would be that it would be as remuneration for the director liable to tax via P11D with class 1A due as usual on any benefit.

He would only be able to claim a deduction as an employee against it if it were wholly, exclusively and necessarily incurred in the performance of his duties. There is no way I can see this test could be passed.

So probably not worth trying to put it through the company, but that is the strict tax position if he did so.

"holy & necessarily"

Anonymous | | Permalink

Is that when you incur an expense to avoid divine intervention??

abelljms's picture

can we see clearly - or are we out of focus?

abelljms | | Permalink

i quote

"BN 31 - VDU Users: Eye Tests And Glasses
Who is likely to be affected?
1. Employees and employers who obtain or provide eyetests and corrective spectacles for Visual Display Unit (VDU) use.
General description of the measure
2. Employers are required by law to provide, or meet the cost of, eyecare tests and/or corrective glasses for VDU use for their employees. HMRC would not normally expect a tax charge on the benefit in kind. However, this would not be the case if eyetests and/or glasses were provided by means of a voucher.
3. The purpose of this measure is to ensure that there is no tax charge however an employer pays for an eye test and/or corrective glasses, whether direct to the provider, by reimbursing the cost to the employee or by providing a voucher.

"Employers are required by law...." so really we are trying to decide if laser surgery is the equivalent of a pair of nhs biggles specs?
or maybe not.