Generally, the University will neither pay nor reimburse the costs of personal healthcare.
Tax treatment of health and wellbeing costs [1]
This table forms part of the Employee Expenses policy. Any deviations from the policy must adhere to the key principles [2] and be authorised by the Head of Institution. Where appropriate, any claims must also align to the funder’s terms and conditions.
Expense category | Allowable expenses | Additional information |
---|---|---|
Eye tests and glasses |
This is no longer an allowable expense as of 1 January 2025. However any employee who is a regular user of a Visual Display Unit, may request a voucher for an eyesight test through Occupational Health.
|
See safety guidance [4] for display screen equipment on the Health & Safety web pages. Where approved by Occupational Health, the voucher covers the cost of an eye test and up to £50 towards the cost of glasses prescribed specifically for VDU use. Refer to the Occupational Health webpage [5] on eye tests. |
Medical insurance, medical treatment, counselling, gym membership, childcare |
The University will not reimburse any expenses associated with these categories.
|
If, in exceptional circumstances, the University does agree to reimburse such costs, the Employment Tax section [7] must be consulted to consider potential tax implications. |
Latest version updated 28 Feb 2025, effective 1 Mar 2025
Links
[1] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-5b-expenses-and-benefits/additional-18#taxhea
[2] https://www.finance.admin.cam.ac.uk/employee-expenses-policy/key-principles
[3] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-5b-expenses-and-benefits/additional-18#eye
[4] https://www.safety.admin.cam.ac.uk/subjects/workplace/display-screen-equipment
[5] https://www.oh.admin.cam.ac.uk/advice-and-guidance/eye-tests
[6] https://www.finance.admin.cam.ac.uk/policy-and-procedures/financial-procedures/chapter-5b-expenses-and-benefits/additional-18#med
[7] mailto:employmenttaxqueries@admin.cam.ac.uk