You can claim tax relief on glasses for work — but only if they are specifically prescribed for display screen work and not worn for general purposes. If you wear the same glasses to read the menu in a restaurant as you do to read your screen at work, HMRC will not allow the claim. Here is exactly where the line is drawn.
The Key Distinction HMRC Makes
HMRC’s rule comes down to one question: are the glasses needed solely for work?
| Type of glasses | Claimable? |
|---|---|
| Prescribed solely for VDU/screen work at a specific distance | Yes |
| General prescription glasses also used for screen work | No |
| Reading glasses used only at your desk for work documents | Borderline — arguable if not worn away from work |
| Safety glasses required for your job | Yes (different rules — protective clothing) |
| Sunglasses for outdoor work | Possibly — if required, not general preference |
The critical test is dual purpose. If you wear the same glasses to drive to work as you do to use your computer, they serve a personal purpose and the deduction is disallowed.
What Specifically Can Be Claimed
Eye Tests
The cost of an eye test conducted because you use display screen equipment (computers, monitors, tablets used for work) is claimable. Under Health and Safety (Display Screen Equipment) Regulations 1992, employers are also legally required to arrange and pay for these tests for regular DSE users. If your employer does not pay:
- Claim the test cost as an employment expense via your Personal Tax Account or P87 form
- Basic rate taxpayer saving on a £25 eye test: £5
- Higher rate taxpayer saving: £10
Work-Specific Glasses
If the eye test results in a prescription specifically needed for your screen distance (often different from your general distance or reading prescription), the glasses are claimable. You need evidence that:
- The prescription is for a specific screen distance
- The glasses are not suitable or not worn for general use
In practice, this means a separate pair of glasses specifically for screen work — not your everyday glasses that you happen to also use at your desk.
PAYE Employees: How to Claim
- Keep the optician’s invoice and any note from the optician specifying the prescription is for DSE/screen work
- Claim via your Personal Tax Account at gov.uk/check-income-tax under “Add a work expense”
- Or complete Form P87 and post to HMRC
- You can backdate 4 years — for glasses bought in 2022/23, 2023/24, 2024/25, and 2025/26
Worked Example: Claire’s Screen Glasses
Claire is a higher rate taxpayer (40%) and a data analyst. Her optician identifies she needs a specific screen prescription at 60cm distance — different from her general long-distance prescription. She purchases a separate pair of screen glasses for £180 and pays for the eye test herself (£35) because her employer does not offer DSE testing.
- Eye test claim: £35 × 40% = £14 tax relief
- Screen glasses claim: £180 × 40% = £72 tax relief
- Total saving: £86
She also backdates 4 years with similar costs: total refund over 5 years could be £430.
What About Employer Provision?
If your employer provides glasses for DSE work directly (or reimburses you), there is no benefit-in-kind tax charge — it is a non-taxable benefit. You cannot then claim the cost personally as well.
If your employer offers a salary sacrifice scheme for glasses (sometimes bundled with an eye care voucher plan), any amount you contribute reduces your taxable salary — giving the same tax saving but processed through payroll rather than HMRC.
Self-Employed Claims
Sole traders and contractors can claim the cost of work-specific glasses as a business expense on their Self Assessment return, subject to the same “wholly and exclusively” rule. If the glasses are used personally as well as for work, no deduction is available. A separate pair of screen-only glasses is the cleanest way to demonstrate the business use.
The cost goes in the “Other allowable business expenses” section of the Self Assessment self-employment pages.
See our backdating PAYE tax relief guide, work travel expenses tax relief, and professional subscriptions tax relief.