The rules are fairly clear that employers should not charge for the issue of Personal Protective Equipment Prescription Safety Glasses and Display Screen Equipment spectacles arguably come under the description of Personal Protective Equipment. So whilst an employer does not directly charge the employee should they list the cost of such devices on the P11D to HMRC as a Benefit in Kind for the employee? The employee would receive a reduced tax free amount as a consequence of such a report effectively equalling a charge. Thoughts?

Benefit in king arises when the person derives personal benefit from what the employer has provided. Assuming that your employee has their own prescription spectacles for use away from the workplace then no benefit in kind would arise. As an example, some time ago I had my own personal motor car which I used to commute to work (at least in theory as I worked within walking distance of the office). I had a company vehicle that I used for all company travel (and a log book was kept to confirm this), but not for personal travel. The IRS agreed that no benefit in kind existed.

Yes, PPE should be listed on P11D, no you don't pay tax on it. This tells the employer they don't pay tax or NI on PPE: http://www.hmrc.gov.uk/p...i/exb/a-z/c/clothing.htm This tells the employee (scroll down to clothing): http://www.adviceguide.o..._common_benefits_in_kind I think the exemption comes under TCTM04202, but I'm not sure of that (which is why I have an accountant): http://www.hmrc.gov.uk/m.../tctmanual/TCTM04202.htm