SoleTax

Can I claim glasses or an eye test?

For UK sole traders. Checked against gov.uk on 8 July 2026.

No, almost always.

Ordinary glasses and routine eye tests are personal health costs, even if you need them to work.

The tax test is strict: an expense counts only if it's wholly and exclusively for the trade. Glasses correct your eyesight everywhere: on the job, driving, reading the menu. That mix is what HMRC's manual calls duality of purpose, and its line is blunt: if one of the reasons for the spend isn't business, the whole expense fails the test, with no business proportion allowed.

The exception is protective eyewear. Prescription safety goggles, impact-rated specs, a visor the job requires: that's protective equipment, claimable the same way as safety boots and hi-vis.

Quick answers

I only use them for screen work.
The glasses still correct your sight generally, so the personal purpose doesn't go away. Intrinsically dual-purpose items are disallowed in full, not split.

Prescription safety goggles for site work?
Claimable. Protective equipment the job requires is a business expense, the same rule as safety boots.

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