Key takeaways
- Blind Person's Allowance is £3,250 for 2026/27 (£3,130 in 2025/26), added to your Personal Allowance.
- It is worth up to £650 a year to a basic rate taxpayer and £1,300 to a higher rate taxpayer.
- In England and Wales you must be registered as blind with your local council; in Scotland and Northern Ireland you need a certificate and to be unable to do work for which eyesight is essential.
- If you cannot use all of it, the unused part can be transferred to your spouse or civil partner.
- Claims can be backdated for up to four years.
Blind Person’s Allowance (BPA) is an extra amount of tax-free income for people who are blind or severely sight impaired. Unlike most allowances it is not reduced for high earners, and any part you cannot use can pass to your spouse or civil partner. Many eligible people never claim it.
How much it is worth
| Tax year | Blind Person’s Allowance |
|---|---|
| 2024/25 | £3,070 |
| 2025/26 | £3,130 |
| 2026/27 | £3,250 |
The allowance is added to your Personal Allowance. For a typical taxpayer in 2026/27 that means £15,820 of tax-free income instead of £12,570.
| Your tax rate | Annual saving |
|---|---|
| Basic rate (20%) | £650 |
| Higher rate (40%) | £1,300 |
| Additional rate (45%) | £1,462.50 |
The allowance rises with inflation each April, unlike the frozen Personal Allowance.
Who qualifies
England and Wales
You must be registered as blind (severely sight impaired) on your local council’s register. Registration as partially sighted is not enough.
Scotland and Northern Ireland
There is no register, so you qualify if both of these apply:
- you cannot perform any work for which eyesight is essential
- you have a certificate saying you are blind or severely sight impaired (in Scotland, a CVI or equivalent from an ophthalmologist)
Timing
You can get the allowance for the tax year in which you were registered or certified, and HMRC can also allow it for the previous tax year if you had obtained the evidence needed for registration (such as the consultant’s certificate) by the end of that year.
How to claim
Contact HMRC by phone or in writing, or claim through your Self Assessment return if you file one. Have your National Insurance number and details of your registration or certificate ready. If you are employed or receive a pension, HMRC will update your tax code, typically adding 325 to your code number (for example from 1257L to 1582L).
Backdating
If you were eligible in earlier years but did not claim, you can claim for up to four previous tax years. HMRC will refund the tax overpaid.
Transferring the allowance to your spouse or civil partner
If your income is too low to use all of your BPA, the unused part can be transferred to your husband, wife or civil partner. This applies whether or not your partner is also blind, and it works even if your partner is a higher rate taxpayer.
Example: Ruth is registered blind and her only income is a State Pension of £12,000. Her Personal Allowance covers all of it, so none of her £3,250 BPA is used. She transfers the full £3,250 to her husband, a higher rate taxpayer, saving him £1,300 a year.
If both partners are blind, each can claim their own allowance.
BPA and Marriage Allowance
You can transfer both Blind Person’s Allowance and Marriage Allowance, subject to their separate conditions. Marriage Allowance can only go to a basic rate taxpayer, while BPA can be transferred whatever your partner’s tax band.
Other help worth checking
People who are blind or severely sight impaired may also be entitled to:
- a 50% reduction on the TV licence fee
- Personal Independence Payment or Attendance Allowance, which are not taxable
- free NHS sight tests
- disabled persons’ railcard and travel concessions
Our overview of tax-free allowances lists the other allowances available.
Frequently asked questions
How much is Blind Person’s Allowance for 2026/27?
£3,250, added to your Personal Allowance. It was £3,130 in 2025/26.
Can I get Blind Person’s Allowance if I am partially sighted?
Not if you are registered as sight impaired (partially sighted). In England and Wales you must be registered as severely sight impaired (blind).
Can I transfer Blind Person’s Allowance to my husband or wife?
Yes. Any part you cannot use because your income is too low can be transferred to your spouse or civil partner, whatever their tax band.
Is Blind Person’s Allowance reduced for high earners?
No. Unlike the Personal Allowance, it is not withdrawn for income over £100,000.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance in October 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.