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  • Glasses, contact lenses and protective glasses

    You may be able to claim a deduction for the work-related part of the cost of:

    • safety goggles or glasses – if your work requires you to be in an environment that could be harmful to you if you don't take adequate safety precautions
    • protective sunglasses – if your work requires you to be outdoors and are exposed to the risk of eye damage from sunlight.

    Protective sunglasses include, prescription sunglasses, photochromatic and anti-glare glasses.

    To claim a deduction, you must be able to show that wearing them:

    • has a direct connection with your work duties
    • protects you from the real and likely risk of illness or injury while at work.

    You can't claim a deduction for the cost to buy or repair prescription glasses or contact lenses, even if you wear them while working. It's a private expense relating to a personal medical condition.

    For more guidance and examples, see Employees guide to work expenses

    Last modified: 07 Jun 2022QC 49860