What is Blind Person's Allowance and who can claim it?

Full answer

Blind Person's Allowance is a lesser-known tax allowance that can meaningfully reduce the tax bill of eligible individuals, added directly on top of the standard tax-free Personal Allowance. **Who qualifies** In England and Wales, you generally qualify if you are registered as blind or severely sight impaired with your local council; in Scotland and Northern Ireland, the qualifying condition is that your eyesight is so bad you cannot perform any work for which eyesight is essential, even without formal local authority registration being strictly required in the same way -- checking the current specific evidence HMRC requires for your nation is worthwhile before claiming. **How it works** The allowance is added directly to your standard Personal Allowance, increasing the total amount of income you can receive before Income Tax applies -- it is a straightforward addition, not a percentage-based relief, so its cash value depends on your marginal tax rate: a basic-rate taxpayer saves 20% of the allowance amount, a higher-rate taxpayer 40%, and so on. **Transferring unused allowance to a spouse or civil partner** If you cannot use all of your Blind Person's Allowance because your income is too low to fully benefit from it, you can transfer the unused portion to your spouse or civil partner, even if they are not themselves blind -- this transfer works similarly in principle to Marriage Allowance, but is a SEPARATE allowance with its own transfer rules, and can be claimed in addition to Marriage Allowance if both apply. **Worked example** Someone registered as severely sight impaired has income of £15,000 a year, below the level where they can use their full standard Personal Allowance plus Blind Person's Allowance combined. They can transfer the unused portion of their Blind Person's Allowance to their spouse, who has higher income and can make full use of it, reducing the spouse's taxable income and tax bill instead. **Claiming the allowance** Unlike some allowances applied automatically, Blind Person's Allowance must be actively claimed by contacting HMRC (by phone, in writing, or via your Self Assessment return if you complete one), providing evidence of your registration or qualifying condition -- once claimed, it is usually applied through your tax code for subsequent years without needing to reclaim annually, though you should notify HMRC of any change in circumstances. **Combining with other allowances** Blind Person's Allowance can be claimed alongside other allowances and reliefs you are eligible for (such as Marriage Allowance or Personal Savings Allowance), since it operates as a straightforward addition to your tax-free Personal Allowance rather than replacing or excluding other reliefs. **Practical tip** If you are registered blind or severely sight impaired and have not yet claimed this allowance, contact HMRC directly, since it is not applied automatically even once you are registered with your local council -- and if your income is too low to use it fully, remember you can transfer the unused portion to a spouse or civil partner.

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