Blind Person's Allowance Calculator, 2026/27

How this is calculated

Blind Person's Allowance is added on top of your standard personal allowance if you are registered as blind or severely sight impaired with your local authority, or meet the equivalent test in Scotland or Northern Ireland. For 2026/27 the allowance is treated here as £3,130, on top of the standard personal allowance.

Unlike the standard personal allowance, Blind Person's Allowance is not tapered away as income rises above £100,000, which makes it valuable for higher earners who have lost some or all of their standard allowance.

The tax saving is the allowance multiplied by your marginal rate of tax, since the allowance simply shields that amount of income from tax at whatever rate it would otherwise have been charged.

Claiming and transferring the allowance

The allowance is not applied automatically. You need to tell HMRC you are eligible, either through your Personal Tax Account, by phone, or on your self-assessment return, and provide evidence of your local authority registration.

If you do not earn enough to use the full allowance, any unused amount can be transferred to a spouse or civil partner, regardless of whether they are also registered blind, which is a more generous rule than Marriage Allowance and is worth checking every year.

Combining with other allowances

Blind Person's Allowance can be claimed alongside Marriage Allowance, the Married Couple's Allowance for those born before 6 April 1935, and other reliefs, so it is worth reviewing your overall allowance position rather than looking at each one in isolation.

Directors and self-employed people who are eligible should factor the allowance into their tax planning and any advance payments on account calculation, since it reduces the profit or salary level at which higher rates start to bite.

Who qualifies for Blind Person's Allowance?

You qualify if you are registered blind or severely sight impaired with your local authority in England or Wales, or meet the equivalent registration in Scotland or Northern Ireland, and you notify HMRC of your eligibility.

Does the allowance taper away for high earners?

No. Unlike the standard personal allowance, Blind Person's Allowance is not reduced as income rises above £100,000, so it remains valuable even for additional rate taxpayers.

Can I transfer the allowance to my spouse?

Yes, any part of the allowance you cannot use because your income is too low can be transferred to your spouse or civil partner, even if they are not registered blind themselves, by contacting HMRC.

How do I actually claim it?

You notify HMRC through your Personal Tax Account, over the phone, or by including it on your self-assessment tax return, and you may be asked to confirm the date and authority of your registration.