Blind Person’s Allowance is an extra amount that can be set against set against your income, in addition to your Personal Allowance, allowing you to receive that much income free of tax in any one tax year.
In England and Wales, you can claim a Blind Person’s Allowance for the whole tax year if you are registered blind with your local authority or if you become a registered blind person during the tax year. In Scotland and Northern Ireland, where there is no register, you must be unable to perform any work for which eyesight is essential. So you do not necessarily need to be completely blind to claim the allowance.
In England and Wales, HMRC can also give you the allowance in the tax year before you registered as a blind person, if you obtained the evidence needed for registration during that tax year. This may help you if there is any delay with registering as a blind person.
If you are married or have a civil partner and cannot use all of your Blind Person’s Allowance, you can ask HMRC to transfer the unused part of the allowance to your spouse or civil partner. You can do this whether or not your spouse or civil partner is blind. Any surplus Married Couple’s Allowance, if you qualify for it, must be transferred at the same time. If both of you are registered as blind, you can each receive the allowance.