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  • Glasses, contact lenses and protective glasses

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

    You may be able to claim a deduction for equipment you use to protect your eyes from the risk of illness or injury at work. To claim such a deduction, you must be able to show that there is direct connection with your income earning activities.

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

    • safety goggles – if you're required to work in an environment that could be harmful if adequate safety precautions aren't taken.
    • protective sunglasses – if you are required to work outdoors and are exposed to the risk of eye damage from sunlight. This includes prescription sunglasses and anti-glare glasses.

    See also:

    Last modified: 20 Oct 2020QC 49860