Glossary · UK
What is Blind Person's Allowance?
An extra income tax allowance added to the personal allowance for people who are registered blind or severely sight impaired.
Full Definition
Blind Person's Allowance is an additional income tax allowance for individuals who are certified as blind or severely sight impaired and, in England and Wales, are on a local authority register; different evidence rules apply in Scotland and Northern Ireland. It is added to your tax-free personal allowance (GBP 12,570 for 2026/27), increasing the amount of income you can receive before paying income tax. Unlike the personal allowance, it is not reduced for high earners, and any unused part can be transferred to a spouse or civil partner if your own income is too low to use it fully, which is valuable for couples. You claim it from HMRC, and once granted it usually carries forward automatically each year. The exact annual amount of the allowance changes periodically and is not fixed in this rate card, so confirm the current figure on gov.uk. It matters because it directly reduces the tax bill of eligible visually impaired taxpayers.