Sun Protection Tax Deductions

If your occupation requires you to work outdoors, you may be able to claim a tax deduction for sun protection equipment such as sunglasses, sunscreen and hats.

Sunglasses

To begin with, it’s important to note that regular prescription glasses or contact lenses are considered private expenses and are not eligible for tax deductions, even if you wear them while working. However, there are specific circumstances where you can claim a deduction for work-related eyewear expenses.If your work involves being in an environment that poses potential harm to your eyes without proper safety precautions, you may be able to claim a deduction for safety goggles or glasses.

Similarly, if your job requires you to be outdoors and exposes you to the risk of eye damage from sunlight, you can claim a deduction for protective sunglasses. This includes prescription sunglasses, photochromatic lenses, and anti-glare glasses. To successfully claim a deduction, you must demonstrate that wearing these eyewear items directly relates to your work duties and protects you from the real and likely risk of illness or injury while at work. You can only claim a deduction for the portion of the expense that is used for work-related purposes.

For example, let’s consider Pete, a landscaper who spends most of his working hours outdoors. Pete invests in prescription sunglasses to shield his eyes from the sun’s glare, which is a genuine risk in his line of work. In this case, Pete can claim a deduction for the cost of his prescription sunglasses as they directly contribute to his occupational safety. However, his regular prescription glasses, worn while working in his office, do not offer any protection and therefore cannot be claimed as a deduction.

Sunscreen

When it comes to sunscreen, it’s important to choose products that are safe and effective. The Therapeutic Goods Administration (TGA) grants an Australian Register of Therapeutic Goods identification (ARTG ID) number to sunscreens that meet the necessary standards. This number, displayed as an AUST L number on the product, assures consumers that the sunscreen is legitimate and can be accepted for tax deductions. Remember, the AUST L number is different from the SPF number, which indicates the level of sun protection.

The AUST L number is an identification number assigned to sunscreen products in Australia. It stands for Australian Register of Therapeutic Goods (ARTG) listing number. The Therapeutic Goods Administration (TGA) is responsible for regulating and approving therapeutic goods, including sunscreens, in Australia.

To ensure the safety and effectiveness of sunscreen products, the TGA grants an ARTG ID number, which is displayed as the AUST L number on the product label. This number indicates that the sunscreen has met the required standards and has been registered with the TGA.

The AUST L number serves as a reassurance to consumers that the sunscreen product they are purchasing has been tested and approved for use as a sun protection measure. When it comes to claiming a tax deduction for sunscreen expenses, the ATO requires that the sunscreen product must have an AUST L number to be eligible.

To confirm whether a sunscreen product has been given an ARTG ID, you can visit the Therapeutic Goods Administration’s website. It’s crucial to note that you cannot claim a deduction for a cosmetic product with added sunblock protection unless it also has an AUST L number.

Hats

You can claim a tax deduction for hats and other headgear specifically designed for sun protection, provided your occupational duties expose you to the sun.

Deductible amount

It’s worth noting that if you use your sunglasses or other sun protection items for both work and personal purposes, you’ll need to apportion the expense accordingly. For instance, if your $300 sunglasses are used 50% of the time for private use, your deduction would be calculated as $150.

While there is no specific limit on the cost of sunglasses for claiming a deduction, the ATO expects that if they exceed $300, they should last for more than 12 months. In such cases, you would need to claim the depreciation of the glasses over time, rather than the entire purchase price upfront.