Generally, you can’t claim glasses or contact lenses as tax deductible, even if you only use them for work.
There are 2 main exceptions:
- Glasses prescribed specifically for using a computer screen at work
- Safety glasses, whether they have prescription lenses or not
You can also claim for the costs of eye tests.
Where an eye test shows that glasses are needed both for screen work and general use, then you’ll need a receipt showing the amount that relates only to the screen work element. This can be claimed as a business expense, but the extra cost for the non-screen work element will have to paid for by you personally.
The full costs of loupes can be claimed, whether they have prescription lenses or not.
If you want to read HMRC guidance on this subject, you can find information here and here.