Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

VAT Health

From
HM Revenue & Customs
Updated
, see all updates

The services of the medical and paramedical professions: opticians: other supplies: NHS vouchers

In Scotland the sight test has been superseded by a new system of Primary Eye Examinations and the Secondary Eye Examinations. In Scotland free NHS eye examinations are available to all.

However in England, Wales and Northern Ireland only people aged 60 and over, children under 16, full-time students under 19, adults receiving income support, job seekers allowance, tax credit, HC2 certificate holders, diabetes or glaucoma sufferers, close relatives of glaucoma sufferers aged 40 or over, people registered visually impaired or severely visually impaired (previously known as partially sighted or blind), those requiring complex lenses and prisoners on leave are entitled to free NHS sight tests. In addition, HC3 holders might be eligible for part-help towards the cost of an NHS sight test.

In all four UK countries children under 16, full-time students under 19, adults receiving income support, job seekers allowance, tax credit, HC2/3 certificate holders, those requiring complex lenses and prisoners on leave can also receive NHS vouchers towards the cost of spectacles and contact lenses. These have a face value and can be part payment for the supply of exempt services and standard rated goods.