How Blind Person's Allowance works in 2025/26
Blind Person's Allowance (BPA) is an additional Personal Allowance of £3,070 in 2025/26 for registered blind or severely sight impaired individuals. It increases the tax-free portion of income from £12,570 to £15,640. The exact rules differ by UK nation:
- England & Wales: You must be registered with your local council as blind or severely sight impaired (the modern term replacing 'blind' since the Care Act 2014). Your eye specialist (consultant ophthalmologist) issues a Certificate of Vision Impairment (CVI), which the council uses to register you.
- Scotland: No formal register exists; you qualify if you are unable to perform any work for which eyesight is essential. A medical certificate from your specialist is normally accepted by HMRC.
- Northern Ireland: Similar to Scotland — you qualify if your eyesight prevents work for which sight is essential, evidenced by a specialist letter or certificate.
You claim by completing Form 575(T) or by phoning HMRC on 0300 200 3300. Once granted, BPA persists year on year unless you tell HMRC otherwise. It can be backdated up to 4 prior tax years, potentially producing a one-off refund.
Spousal transfer of unused BPA
If your taxable income is below your Personal Allowance + BPA (i.e. below £15,640 in 2025/26) you have unused BPA. You can transfer the unused portion (or even the whole £3,070 if you have no taxable income) to your spouse or civil partner using Form 575(T).
Worked logic: A registered blind person with £8,000 of pension income uses £8,000 of their £15,640 PA+BPA. £7,640 is unused, of which £3,070 is the BPA portion. The full £3,070 BPA can be transferred to a basic-rate spouse, saving them £614/year (or £1,228/year at higher rate).
The transfer is worthwhile whenever the BPA recipient has insufficient taxable income to use it themselves and the spouse pays tax. Unlike Marriage Allowance, the BPA transfer is the full £3,070, not a fixed 10% of PA. Combined with Marriage Allowance (£1,260 transferable), a couple where the registered blind partner has no income can shift £4,330 of allowances to the working partner — saving up to £866/year (basic rate) or £1,732/year (higher rate, but the higher rate excludes Marriage Allowance, so £866 + £252 + £1,228 logic varies — check your situation).
Three worked examples (UK 2025/26)
Example 1: Higher-rate professional, full BPA
Maya is a registered blind solicitor earning £75,000.
Calculation: Tax-free PA + BPA = £15,640. Without BPA, tax-free is £12,570. Extra tax-free £3,070 at 40% = £1,228 saved/year. If Maya hasn't claimed since 2021/22 (4-year backdating), her one-off backdated refund is up to £4,912 — a substantial benefit overlooked by many.
Example 2: Pensioner spouse transfer
George (registered blind) receives State Pension of £11,973. His wife Helen earns £35,000.
Calculation: George's income £11,973 — uses £11,973 of his £15,640 allowance. £3,667 unused, of which up to £3,070 is BPA. Transfer £3,070 to Helen via Form 575(T). Helen's allowance becomes £15,640. Saving £3,070 × 20% = £614/year for Helen. They could also claim Marriage Allowance £1,260 transfer (further £252) if Helen remains basic rate.
Example 3: Self-employed registered blind, low profits
Khaled runs a small artist's studio (registered blind), profits £6,000 in 2025/26.
Calculation: Profits £6,000 use part of his £15,640 PA+BPA. No income tax due (£0). Class 4 NI also £0 (under threshold). The full BPA of £3,070 is unused; he transfers it to his wife (basic rate) for £614 saving.
Common mistakes to avoid
- Not claiming because 'I'm registered partially sighted, not severely sight impaired' — partially sighted does NOT qualify for BPA in England/Wales (only severely sight impaired/blind). Check your CVI section.
- Forgetting the 4-year backdating window — many newly registered blind people miss out on £2,000+ of refunds.
- Failing to transfer unused BPA to spouse — Form 575(T) is straightforward.
- Believing you must be totally without sight — the registration criteria allow for some functional vision.
- Confusing BPA with disability premiums in benefits — BPA is income tax, not benefits-related.
- Not informing HMRC when registered — registration with council does not auto-update HMRC.
When to use this calculator
Use this calculator immediately upon registration as severely sight impaired/blind, and any time you change tax band (for higher-rate earners the saving doubles). Couples should re-run when one partner's income changes, to evaluate whether to transfer the unused BPA. Run again after retirement — many pensioners on State Pension only have substantial unused BPA that should be transferred to a working spouse.
Regional differences (Scotland, Wales, Northern Ireland)
The eligibility test for BPA differs between UK nations as outlined above, but the £3,070 amount and tax saving are identical UK-wide. Scotland applies the BPA against Scottish income tax bands (Starter 19% / Basic 20% etc.), so the saving for a Scottish basic-rate taxpayer is £3,070 × 20% = £614 (same as rUK), but a Scottish Intermediate rate taxpayer at 21% saves £644.70. Wales matches UK income tax rates, so saving identical to England/NI. Spousal transfer rules and Form 575(T) apply UK-wide.