Blind person’s allowance

By Tolley
  • (Updated for Budget 2020)
Personal_tax_img

The following Personal Tax guidance note by Tolley provides comprehensive and up to date tax information covering:

  • Blind person’s allowance
  • Qualifying conditions
  • Method of income tax relief
  • Transfer of allowance to spouse or civil partner
  • Overseas aspects

In addition to the personal allowance, blind individuals receive a further allowance (£2,500 for 2020/21; £2,450 in 2019/20). 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. 

ITA 2007, s 41

Qualifying conditions

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 his local authority (England and Wales), or
•ordinarily resident in Scotland or Northern Ireland and (because of blindness) unable to do any work for which eyesight is essential

ITA 2007, s 38

Note that although the concept of ordinary residence was abolished for tax purposes from 6 April 2013, it remains within the conditions for blind person’s allowance. See the Ordinary residence ― years to 5 April 2013 guidance note.

The first condition is treated as being met in the tax year prior to the year of registration with the local authori

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