HMRC now state that where employees are reimbursed the cost of eye tests/glasses/lenses, the exemption for eye tests, etc will not be met and should be reported through the payroll for PAYE/NIC deductions as a cash payment. Only where eye tests/glasses/lenses are paid directly by the employer will the exemption be met. HMRC have confirmed that if an employer uses a non-cash voucher scheme for the provision of eye test vouchers, the exemption will be met.
Our current policy has been updated to reflect these changes. Originally, we set up an arrangement with a company called Edenred to provide staff with eye test and spectacle/contact lenses vouchers. This arrangement proved to be unsuitable, and we have now have an arrangement with Specsavers to provide eye test and spectacle/contact lenses vouchers.
What’s different?
Instead of claiming the cost of their eye test after a visit to the optician, employees will need to request an eye test voucher before they go to their appointment.
The eye test voucher will cover the cost of an eye test at Specsavers. The spectacle/lenses voucher can be used to contribute towards the cost of your glasses/lenses.
- HR will have a stock of eyetest and glasses/lenses vouchers, and will top up as or when necessary, so the relevant voucher can be emailed to an employee within one to two working days.
- If for any reason HR does not have the relevant voucher, it might take up to two weeks to receive additional vouchers. An employee will be notified if this is the case.
- The voucher has a form attached, which the optician needs to complete to say whether or not the employee needs glasses/contact lenses for regular DSE work.
- If this is the case, the employee needs to request a glasses/contact lenses voucher from HR
Eye Test and Glasses for DSE Users Policy
Read the 2023 Eye Test Policy
Form for requesting a voucher
Requesting a voucher for an eye examination or glasses