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Nepal’s Supreme Court has ruled that VAT should not be imposed on medically prescribed spectacles – a landmark decision that sends a powerful signal to governments worldwide at a critical moment for global eye health.
The Court found that prescribed spectacles are assistive devices that compensate for physical disability, not luxury goods. Taxing them, it concluded, contradicts Nepal’s constitutional guarantee of health as a fundamental right.
This ruling matters far beyond Nepal’s borders.
Globally, for most of the billion people living with avoidable sight loss, the fix is a simple pair of spectacles. Yet affordability remains one of the most stubborn barriers to access. Taxation (import duties and VAT) is a significant, and often overlooked, part of that problem. In many countries, duties and taxes alone can increase the final price of spectacles by up to 30%.
Addressing the affordability of spectacles will be key to achieving our summit goals. Every government will need to determine the approach that works best for their context, but the evidence is clear: where tax barriers come down, access goes up, and the impact on people’s lives, livelihoods, and learning is significant.
Nepal’s Supreme Court has done what advocacy alone cannot: it has established a legal precedent that spectacles are health products, not consumer luxuries. It’s a model other governments can look to as they consider their own tax frameworks ahead of the summit.
Click here for full version of Supreme court decision on VAT exemption on Specs in Nepal.
Photo Credit: Praful Lal Shrestha, Seva Foundation/Seva Canada, Nepal
