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Official guidance
VAT Health

VATHLT2160 · The services of the medical and paramedical professions: opticians

  • VATHLT2170 · Introduction
  • VATHLT2180 · How the optical trade operates
  • VATHLT2190 · The supply of spectacles - liability
  • VATHLT2200 · The supply of contact lenses - liability
  • VATHLT2210 · Contact lens replacement/aftercare schemes - background
  • VATHLT2220 · Contact lens replacement/aftercare schemes - liability
  • VATHLT2230 · Other supplies - free sight tests
  • VATHLT2240 · Other supplies - safety spectacles and sports goggles
  • VATHLT2250 · Other supplies: NHS vouchers
  • VATHLT2260 · Other supplies - appliances for the visually impaired
  • VATHLT2270 · Hospital optical dispensing
  1. The services of the medical and paramedical professions: opticians: contents
  2. The services of the medical and paramedical professions: opticians: contact lens replacement/aftercare schemes - background

VATHLT2210 | The services of the medical and paramedical professions: opticians: contact lens replacement/aftercare schemes - background

From HM Revenue & Customs · VAT Health

There are many types of lens replacement and/or ‘aftercare’ schemes usually included within the selling price of the lenses. These entitle the wearer to a range of benefits, including regular check ups and sight test examinations, maintenance of the lenses (e.g. lipo treatment and deproteinising) and discounts on replacement lenses. Some are limited to new supplies of disposable lenses at regular intervals throughout one given period with no sight tests or check-ups included in the price - the precise details vary from trader to trader.

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