Visual Impairment: Tax Allowances

Blind Person's Allowance is an extra amount of tax-free allowance that can be added to an individual’s Personal Allowance, for those who are blind or severely sight impaired. Blind Person's Allowance is £3,070 for the tax year 2024-25. If the recipient does not pay tax or have enough taxable income to use their full BPA, the remainder of the allowance can be transferred to a spouse or civil partner.

HMRC promotes the availability of Blind Person's Allowance through supporting and funding key charities, such as the Royal National Institute of Blind People, through dedicated communications partners and the 2024-27 HMRC Voluntary and Community Sector Grant Funding Programme. This ensures communications are accurate and reach the greatest number of eligible customers.

Information on how to claim Blind Person's Allowance is available on the GOV.UK website and it can be claimed by telephone to HMRC. Blind Person’s Allowance is also signposted on the application form for registering any sight impairments with Local Authorities.

HMRC follows comprehensive government accessibility standards. These include guidance on writing and producing braille developed by the Royal National Institute of Blind People and the Sensory Trust as well as making social media accessible.

HMRC’s ongoing support for Blind Person's Allowance campaigns seeks to raise awareness of the eligibility criteria for the allowance, encourage take-up and educate customers on how to claim.