As a freelancer, contractor, or small business owner, you generally aren't able to claim for glasses or contact lenses on your annual Self Assessment. However, there is a key exception if they're prescribed specifically for work with Display Screen Equipment (DSE) and used exclusively for that purpose.

HMRC's rules state that for an expense to be allowable, it must be 'wholly and exclusively' for business purposes. If you wear glasses for general use, both in and out of work, they are considered to have a dual purpose and won't meet this test.

On the other hand, if a prescription is required for glasses that are used only for your business activities, and you can prove you don't use them outside of work, the purchase is much more likely to be considered an allowable business expense. To support your claim, you should keep clear documentation, such as an itemised receipt and a report from your optician confirming the glasses are required for DSE use.

For example, a contractor who works on screens all day might have two pairs of glasses: a standard pair for everyday life and a specially prescribed pair just for work. They would be unable to claim for their everyday glasses, but they could claim for the work-specific pair. Similarly, safety glasses that are necessary for work in a hazardous environment may also be a deductible expense.

Can you claim an eye test as a business expense?

Yes, you can claim the cost of an eye test as a business expense, providing you need it for your work with visual display equipment.

For limited companies, employers are required to provide and pay for eye tests for employees who use DSE for an hour or more each day. If the test shows that an employee (including a company director) needs glasses solely for DSE use, the employer must also pay for a basic pair.

Want to learn more about what you can claim?

The rules on what you can and cannot claim as business expenses are complicated and vary depending on a number of factors. Perhaps you want to know if you can claim back on energy bills when using your home as an office, or how much you can claim back in expenses from throwing a Christmas party? Find all the answers in our knowledge hub.