• Glasses and contact lenses

    You cannot claim a deduction for the cost of buying prescription glasses or contact lenses as it is a private expense relating to a personal medical condition. You may be able to claim a deduction for equipment that is used to protect your eyes at work, such as goggles. You may claim the cost of protective sunglasses if you are required to work outdoors and are exposed to risk of eye damage from sunlight.

    See also:

    Protective clothing

    Last modified: 12 Aug 2016QC 49860