Can I Claim Glasses or Contact Lenses as a Business Expense?

Generally, No

Prescription glasses and contact lenses are classified as personal expenses by HMRC. You need to see clearly for all aspects of life, not just work, so the cost fails the "wholly and exclusively" test.

This applies even if your eyesight deteriorated because of screen work, and even if you only wear your glasses while working.

The VDU (Screen) Exception

Under the Health and Safety (Display Screen Equipment) Regulations 1992, employers are required to pay for eye tests for employees who regularly use display screen equipment (VDUs). If the eye test shows that the employee needs glasses specifically for VDU work — glasses that are different from their normal prescription — the employer must pay for a basic pair.

As a sole trader, you're essentially both employer and employee. However, HMRC's position is that this obligation doesn't create a tax deduction for self-employed people buying their own glasses. The cost remains personal.

What Might Be Allowable

Specialist safety eyewear. If your work requires safety glasses or goggles (construction, laboratory work, welding), these are protective equipment and allowable as a business expense. This covers the safety eyewear itself, not prescription inserts (though prescription safety glasses that combine both functions sit in a grey area).

Prescription safety glasses. If you need prescription safety glasses specifically rated for your work environment (e.g., impact-resistant lenses for construction), there's a reasonable argument that the full cost is allowable because ordinary glasses wouldn't meet safety requirements.

Specialist occupational lenses. Some professions require unusual lens prescriptions (e.g., musicians who need to read music at a specific distance). If a separate prescription is needed solely for work purposes, the cost of those specific lenses might be claimable — though this is a grey area and worth discussing with your accountant.

What About Eye Tests?

The cost of a routine eye test is a personal medical expense and not deductible. However, if your work specifically requires regular eye examinations (e.g., you're a pilot or professional driver), the tests may be claimable as a condition of performing your trade.

The Practical Position

For most sole traders, glasses and contact lenses are personal expenses. The exceptions are narrow and mostly limited to safety eyewear in hazardous environments.

Focus on the many expenses that are clearly allowable. With Accounted, Penny helps you identify every legitimate deduction without crossing HMRC's lines.

Track your genuine business expenses accurately. Start your free trial with Accounted today.