We deal with tools, equipment and software elsewhere, but we wanted to address a question being regularly asked about the increasingly popular piece of kit which because it can travel with you anywhere and serves many functions, it is difficult to know how this fits into your self-assessment form.  We are talking, in case you had not guessed, about the new ‘GoogleGlass’ and its counterparts emerging onto the markets. Can I claim? Yes, see conditions. Conditions  As a software developer, you can choose to buy this new device exclusively for business use.  This means that you can then claim the total purchase value against tax. Alternatively, if you will use it both for both work and personal matters, for tax return purposes, as with other purchases used both at home or for leisure and for business, you must define a private usage percentage, transferring only the business portion of the value to your business accounts; only this business portion of the use will be allowed for tax purposes. On SimpleTax You can enter any tools or apparel expenditures in the Self-Employed expenses group for ‘Computer and Office Equipment - Other Equipment’. *** More Information Where GoogleGlass and other similar devices are concerned, it is easy to forget yourself in your new virtual world and the boundaries between personal use and professional use can get as blurry as the greased up lens.   This before we even get into whether this belongs in tools, apparel or other category altogether in your tax return forms. This technology is geared to enhancing convenience and life experiences; it’s addictive and in time, use becomes as automatic as moving through your day.  It acts as an extension of your own body and mind.  How do you calculate what is business and personal use under such circumstances? Well, like we say, you can keep your new gadget for purely business use, but frankly, we think that is not a realistic expectation, so we want to help you enjoy your new way of walking through your business day and out into even more fun leisure hours, with your new virtual friend. SimpleTax now saves you all the time spent on private usage calculations! You only have to declare what you believe to be the total amount of personal use, then all calculations will then be done automatically for you.      other keywords: frames, eyeglasses, goggles, shades, spectacles, lenses