In some job roles it is important to ensure that employees are taking care of their vision and can perform their duties effectively. This can mean providing or arranging eye tests through a variety of different methods.
Paye As You Earn (PAYE) Income Tax exemption
The first thing to make clear is the tax exemption only applies to the provision of an eye test and âspecial corrective appliancesâ; the exemption does not apply for reimbursement.
A voucher for an eye test is provided to an employee
Where a voucher is given to a qualifying employee no reporting of such provision is required, if only one voucher is given within a 12-month period.
The eye test is arranged and paid for by the employer
As above, one eye-test per 12-month period can be paid for on behalf of qualifying employees.
Who is a qualifying employee?
If an employee uses VDU equipment as part of their normal duties and:
- the test is required under Health and Safety at Work regulations and,
- they are available generally to all employees (in the case of corrective appliances (e.g. glasses and contact lenses), only if shown to be necessary by the test)
Please note that mobile devices and screens within vehicles do not meet the criteria for VDU exemptions and therefore taxable benefits may arise from the provision or reimbursement of eye tests and equipment.
