The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
In addition to the personal allowance, blind individuals receive a further allowance (£2,520 for 2021/22; £2,500 for 2020/21). 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.
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 their 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 authority (England and Wales) if the individual obtained evidence of their blindness in the previous tax year. So, for example, if Mr White registered his blindness with the local authority on 15 June 2021 but had obtained proof of his blindness on 28 February 2021, he would be entitled to the blind person’s allowance for 2020/21 as well as for 2021/22 (provided he also met the residence condition below).
In addition t
**Free trials are only available to individuals based in the UK. We may terminate this trial at any time or decide not to give a trial, for any reason.
Access this article and thousands of others like it free for 7 days with a trial of TolleyGuidance.
Read full article
Already a subscriber? Login
Capital vs revenue expenditureExpenditure of a capital nature is not allowed as a deduction when calculating trading profits. Expenditure of a revenue nature is allowable, provided there is no specific statutory rule prohibiting a deduction and the expenditure also satisfies the wholly and
Why do we need to calculate these amounts?This guidance note sets out details of the initial calculations a group will need to undertake for the purposes of the corporate interest restriction (CIR) regime. For a general overview of the regime, see the Corporate interest restriction ― overview
The transactions in securities (TiS) legislation is anti-avoidance legislation aimed at situations where close company shareholders have engineered a disposal of shares to obtain a beneficial capital gains tax (CGT) rate, ie avoid income tax, on specified transactions.The targeted anti-avoidance
Introduction to the regimeThe aim of the patent box regime is to provide an incentive for companies to develop and retain patents and other qualifying intellectual property within the UK as part of the Government’s growth agenda. Finance Act 2012 originally introduced the legislation governing the