The Blind Person's Allowance is one of the least-known and least-claimed tax reliefs in the UK. In 2026/27, it provides an additional tax-free allowance of £3,070 — on top of the standard Personal Allowance — to qualifying individuals. At 20% tax, that's a £614/year saving. At 40%, it's £1,228/year.
Who Qualifies?
You qualify if you are registered as:
- Blind or severely sight impaired with a local authority in England or Wales; OR
- Registered with a Health and Social Care Trust in Northern Ireland; OR
- In Scotland: certified as blind by an ophthalmologist (a formal local authority register isn't required)
How to Claim
If you're employed (PAYE): Contact HMRC via your Personal Tax Account or call 0300 200 3300. Provide evidence of your registration (a letter from your local authority or ophthalmologist). HMRC will update your tax code to include the BPA.
If you complete Self Assessment: claim it on your annual return under "Blind Person's Allowance."
Transferring BPA to a Spouse or Civil Partner
If you qualify for BPA but don't earn enough to use the full allowance, you can transfer some or all of it to your spouse or civil partner — regardless of whether they're sighted. This allows the sighted partner to use the allowance against their tax bill. This transfer must be claimed formally through HMRC.
Can You Claim BPA and Marriage Allowance?
Yes. BPA and Marriage Allowance are separate reliefs and can be claimed simultaneously. However, note that Marriage Allowance transfers 10% of the standard Personal Allowance to a basic rate taxpaying spouse — BPA is an additional allowance on top of this.
Frequently Asked Questions
Does BPA apply if I have partial sight?
Only if you are formally registered as "severely sight impaired" or "blind" by a certified ophthalmologist. Partial sight that doesn't meet registration criteria does not qualify, even if significant.
How far back can I backdate a BPA claim?
Like most tax reliefs, BPA can be backdated 4 tax years. If you became eligible years ago but haven't claimed, contact HMRC now to recover the overpaid tax. Use our Blind Person's Allowance Calculator to estimate the refund.