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HMRC internal manual

VAT Health

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

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.