Blind Person's Allowance
An additional tax-free allowance of £3,250 (2026/27) available to registered blind individuals, added on top of the Personal Allowance to reduce taxable income. If you cannot use all of your Blind Person's Allowance because your income is too low, the unused portion can be transferred to a spouse or civil partner. You must be registered as blind with your local authority to claim this allowance.
How it works
To claim the Blind Person's Allowance in England and Wales you must be registered with your local council as blind or severely sight impaired and have a certificate saying so (or a similar document from your doctor); in Scotland and Northern Ireland you can claim if you cannot do work that eyesight is essential for. You then contact HMRC to claim, so they can add the allowance to your tax code, which increases the amount you can earn before paying income tax.
The allowance is added directly on top of your Personal Allowance rather than replacing it, so a claimant benefits from both tax-free amounts simultaneously. If your income is too low to use the full allowance in a tax year, the unused portion can be transferred to a spouse or civil partner, similar to how Marriage Allowance works, so the household still benefits from the full relief.
The allowance is reflected in your tax code, so PAYE employees usually see the benefit automatically through their payslip rather than needing to wait for a refund.
Example: combined tax-free amount
A registered blind individual has the standard Personal Allowance of £12,570 plus the Blind Person's Allowance of £3,250 for 2026/27.
That gives a combined tax-free amount of £15,820 before any income tax is due, £3,250 more than someone without the allowance.
Frequently asked questions
How do I claim the Blind Person's Allowance?
In England and Wales you register with your local council as blind or severely sight impaired, then contact HMRC to claim so they can add the allowance to your tax code. In Scotland and Northern Ireland you can claim if you cannot do work that eyesight is essential for.
What happens if I cannot use the full allowance myself?
Any unused Blind Person's Allowance can be transferred to your spouse or civil partner, in the same way that unused Personal Allowance can be transferred under Marriage Allowance.
Related Terms
Personal Allowance
The amount of income you can earn in a tax year before paying income tax, currently £12,570 and frozen until April 2031 (the freeze was extended by three years at the Autumn Budget 2025).
Marriage Allowance
Allows one partner in a marriage or civil partnership to transfer £1,260 of their unused Personal Allowance to the other, reducing the recipient's tax bill by up to £252 per year.
Tax Code
A code issued by HMRC to your employer to tell them how much income tax to deduct from your pay each period.
Try the calculator
Use our free tool to see how blind person's allowance affects your tax.