Commentary

E1.917 Blind person's allowance

Personal and employment tax

E1.917 Blind person's allowance

Blind person's allowance

E1.917 Blind person's allowance

Introduction

Individuals who are registered as severely sight-impaired are entitled to claim the blind person's allowance in addition to the personal allowance. Both allowances are deducted at Step 3 of the income tax computation in ITA 2007, s 23 (ie deducted from net income, see E1.101B). If any part of the blind person's allowance remains unused in a tax year, the excess can be transferred to a spouse or civil partner.

The blind person's allowance is £2,520 in 2021/221. Allowances for earlier years are given in T6.108 and T6.110.

Note that as far as tax devolution in Scotland and Wales is concerned, the personal allowance and blind person's allowance are reserved matters, which means the level of the allowances are set by the UK Government.

The blind person's allowance is discussed below. For details of the personal allowance, see E1.910.

Individuals eligible for blind person's allowance

Blind person's allowance is available to individuals who are registered as severely sight-impaired under Care Act 2014, 77(1) (in England) or Social Services and Well-being (Wales) Act 2014, s 18(1) (in Wales)2.

The full allowance is available to any individual in the year of registration. The allowance is also available in the previous tax year where the individual had obtained the evidence of severe sight-impairment in that previous tax year3.

A different test applies for individuals who are ordinarily resident in Scotland and Northern Ireland. In such cases, blind person's allowance is available if the individual is unable to do any work

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