Where an employee is required to work using a visual display unit (VDU) to perform their duties then the cost of the eye test can be claimed as an allowable expense.
This should ideally be available to all employees working at a VDU.
If a prescription is required for glasses for the employee solely to work at the VDU, then this also is allowable.
These expenses do not need to be declared on a P11d and there are no Class 1a NICS chargeable to the company.
HMRC provide details of the relevant Tax legislation under Section 320A ITEPA 2003 in their manuals at EM21765