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HMRC internal manual

VAT Health

The services of the medical and paramedical professions: opticians: other supplies - safety spectacles and sports goggles

An optician rarely makes a supply of goods in the cases of safety spectacles and sports goggles. Rather he will provide an eye test and measure and fit goods which are provided by somebody else (usually the employer who generally gets them direct from the manufacturer). The optician’s supply of services - both the eye test and the dispensing - in this case are exempt.