The Blind Person’s Allowance (BPA) is an additional tax-free allowance of £3,070 for 2025/26, given on top of the standard Personal Allowance. It reduces your taxable income, potentially saving you up to £1,381.50 per year depending on your tax rate. Unlike the Personal Allowance, the BPA is not subject to the £100,000 taper.
How Much Does It Save?
The BPA is deducted from your taxable income, so the actual tax saving depends on your marginal rate:
| Tax Rate | Annual Saving |
|---|---|
| Basic Rate (20%) | £614 |
| Higher Rate (40%) | £1,228 |
| Additional Rate (45%) | £1,381.50 |
Combined with the standard Personal Allowance of £12,570, a qualifying individual has a total tax-free amount of £15,640 in 2025/26.
Who Qualifies?
You can claim the Blind Person’s Allowance if:
- In England and Wales: You are registered as blind or severely sight impaired with your local authority
- In Scotland and Northern Ireland: You are so blind that you cannot perform any work for which eyesight is essential (you do not need to be on a register)
You can claim from the date of registration (or the date you applied, if earlier). If your application is pending, you can claim provisionally and HMRC will adjust later if needed.
The allowance is available regardless of age, income level, or employment status. You do not need to be completely without sight — the key criterion is registration as blind or severely sight impaired.
How to Claim
You can claim the Blind Person’s Allowance by:
- Contacting HMRC by phone or letter and providing your registration details
- Including the claim on your Self Assessment tax return (if you file one)
- Asking HMRC to update your tax code — your code will change to reflect the additional allowance
Once claimed, HMRC adjusts your tax code automatically each year. You do not need to reclaim annually unless your circumstances change.
Transferring the Allowance
If you cannot use all or part of your Blind Person’s Allowance (for example, because your income is already below the combined Personal Allowance and BPA threshold), you can transfer the unused portion to your spouse or civil partner. This is the case even if your partner is not blind.
Unlike Marriage Allowance, which only transfers a fixed £1,260, the BPA transfer can include the full unused amount. If both partners qualify for BPA, each receives their own £3,070 allowance.
BPA and the Personal Allowance Taper
One particularly valuable feature of the Blind Person’s Allowance is that it is not tapered when income exceeds £100,000. High earners who lose their entire Personal Allowance at £125,140 still retain the full £3,070 BPA. This makes it one of the few allowances that benefits higher earners without reduction.
Claiming for Past Years
If you were eligible for the Blind Person’s Allowance in previous years but did not claim, you can request a refund for overpaid tax going back four years. Contact HMRC with your registration details and the years you wish to claim for.
Key Takeaway
The Blind Person’s Allowance is a straightforward and valuable tax relief that is often overlooked. If you or your partner are registered as blind or severely sight impaired, check that your tax code includes the BPA — it could save you over £1,000 per year.