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In addition to the personal allowance, blind individuals receive a further allowance (£3,130 for 2025/26; £3,070 for 2024/25). 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.

Note that if an individual is entitled to the blind person’s allowance they will not be mandated to join Making Tax Digital for income tax until April 2029 at the earliest, even if their income exceeds the threshold. See the Making Tax Digital for income tax (MTD IT) ― overview guidance note.