The Blind Person's Allowance offers an additional tax-free allowance for individuals who are blind or severely sight impaired, supplementing the standard Personal Allowance. This allowance provides financial relief by reducing the taxable income for eligible individuals.
Tax Year Allowance Rates
For the tax year 2022/23, the allowance was set at £2,600. It saw an increase in the 2023/24 tax year, rising to £2,870, benefiting those eligible regardless of age or income level.
Eligibility Criteria
In England and Wales, eligibility requires registration as blind or severely sight impaired with the local council, supported by a medical certificate. In Scotland and Northern Ireland, a medical certificate suffices for the claim.
Transferring Unused Allowance
If your spouse or civil partner is eligible for the allowance but doesn't utilize the entire amount (due to their taxable income being lower than their combined tax-free allowances), the remaining portion can be transferred to you. Conditions for this transfer include:
- Being married or in a Civil Partnership
- Co-residing with your spouse or civil partner
- Only one partner being eligible for the blind person's allowance
Moreover, under specific circumstances where living together isn't possible, such as residential care, education, work commitments, military postings, or imprisonment, transferring the allowance remains feasible. HMRC form 575 facilitates this process.
How to Claim
Claiming the Blind Person's Allowance isn't automatic. It requires direct engagement with HMRC, which can be initiated by calling them at 0300 200 3301. This proactive step is essential for activating and benefiting from the allowance.
