Income Tax (Earnings and Pensions) Act 2003 section 320A

Eye tests and special corrective appliances

Section 320A exempts from income tax the provision by an employer of eye tests and special corrective appliances for employees who use visual display units (VDUs), regardless of whether the employer pays for them directly, reimburses the employee, or provides them by means of a voucher.

• No income tax arises on employer-provided eye and eyesight tests or special corrective appliances shown to be necessary by such a test
• The exemption applies only where the provision is required by health and safety regulations made under the Health and Safety at Work etc. Act 1974
• The employer must make the tests and appliances available generally to all employees for whom they are required to be provided under the regulations
• The exemption covers all methods of payment, including direct provision, reimbursement, and non-cash vouchers