I understand that free eye tests and a contribution to frames are common for DSE users due to the regulations...But do Companies have to provide free eye tests and a contribution to safety glasses for Forklift Drivers???

Depends if you have mandated safety eye wear across the business. Generally all company drivers (car, van, lorry etc.) would be liable for their personal prescription eye wear if necessary to meet the sight requirements of holding a driving licence. If the company requires the same driver to wear safety eye wear within their work location then these should be provided at the expense of the employer.

Really should not be an argument in an enlightened company. Seems you have experienced a decent employer and now work within a pencil pushing (sorry Excel spreadsheet) driven environment. Previous employment I got embroiled in a similar argument regarding a private health scheme - the firm tried to charge all eye tests to the employees private health as a BIK until we had the discussion about the difference in prescriptions, frames and the protection factor afforded by lenses. The definitive answer is found in HMRC guidance which is where I won my argument - can't remember the guidance number but it is there and leaves no doubt about an employers duties are in respect of employment related costs.