An additional tax-free allowance worth £3,250 — and it can be transferred to a spouse.
The Blind Person’s Allowance is one of the less well-known reliefs in the UK tax system. If you qualify, it adds £3,250 to your tax-free income on top of the standard Personal Allowance — giving you a total of £15,820 before you pay any Income Tax. Any unused portion can be transferred to your spouse or civil partner.
What is the Blind Person’s Allowance?
The Blind Person’s Allowance (BPA) for 2026/27 is £3,250. It is added to your Personal Allowance, meaning you can earn more before paying Income Tax.
Unlike the standard Personal Allowance, the BPA is not tapered above £100,000. Even if your income is high enough that your standard Personal Allowance has been partially or fully tapered away, the Blind Person’s Allowance still applies in full.
Example at a high income:
Income: £115,000. Standard PA: £5,070 (tapered). BPA: £3,250.
Total tax-free income: £8,320.
Without BPA: tax-free income would be £5,070 only.
Tax saving from BPA: £3,250 × 40% = £1,300 per year.
Who qualifies?
You qualify for the Blind Person’s Allowance if you are registered as severely sight impaired (blind) with a local authority in England or Wales. The registration must be current.
In Scotland and Northern Ireland, the registration process differs slightly. HMRC accepts registration as severely sight impaired from a consultant ophthalmologist, even if local authority registration is not in place.
How to claim
You can claim the Blind Person’s Allowance by:
- Contacting HMRC directly through your Personal Tax Account at gov.uk
- Calling HMRC’s Income Tax helpline: 0300 200 3300
- Including it on your Self Assessment tax return if you file one
HMRC will update your tax code to reflect the allowance. You may also be able to backdate the claim for up to four tax years if you were eligible but did not claim.
Transferring unused allowance to a spouse or civil partner
If your income is low enough that you cannot use all of your Blind Person’s Allowance — for example, if your income is already below the standard Personal Allowance — you can transfer the unused amount to your spouse or civil partner.
This is separate from the Marriage Allowance and can be claimed regardless of whether the receiving partner pays basic, higher, or additional rate tax. The transfer is made by completing the appropriate section of your Self Assessment return or by contacting HMRC.
The WageLab calculator
The Blind Person’s Allowance is included as a toggle in the https://wagelab.co.uk Switching it on adds £3,250 to your effective Personal Allowance and recalculates your Income Tax accordingly. The calculator correctly maintains the full BPA even when the standard Personal Allowance is being tapered.
Important: This article is for informational purposes only and does not constitute financial or tax advice. Based on 2026/27 HMRC rates. Seek independent advice from an FCA-authorised adviser if you are unsure about your entitlement. WageLab is not FCA regulated and does not provide financial advice. © WageLab 2026 · wagelab.co.uk
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