Blind person’s allowance

Produced by Tolley
  • (Updated for Budget 2021)
Blind person’s allowance

The following Personal Tax guidance note Produced 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
  • Reporting

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.

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:

  1. registered as blind with their local authority (England and Wales), or

  2. 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 to meeting either of the above condit

Popular documents