Blind person’s allowance

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

In addition to the personal allowance, blind individuals receive a further allowance (£3,130 for 2025/26; £3,070 for 2024/25). In order to qualify for the allowance, certain conditions must be met.

Blind person’s allowance is more flexible than the personal allowance as it can be transferred to a spouse or civil partner if the allowance exceeds the blind person’s income.

The allowance is claimed by completing boxes 13 to 16 on page TR4 of the main tax return or boxes 10.1 and 10.2 of the short tax return. It is deducted from the individual’s net income at Step 3 of the income tax proforma. See the Proforma income tax calculation guidance note.

A full allowance is given in the year of death.

Qualifying conditions for blind person’s allowance

To be entitled to the blind person’s allowance, for the whole or part of the tax year, the individual must either be:

•
registered as blind with their local authority (England and Wales), or
•
ordinarily resident in Scotland or Northern Ireland and (because of blindness) unable to do any work

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