Calculate Blind Person's Allowance and how it reduces your income tax bill. Find whether you can transfer unused allowance to your spouse or civil partner.
Blind Person's Allowance (BPA) is an additional income tax allowance of £3,070 for the 2025/26 tax year, on top of the standard Personal Allowance of £12,570. This means a registered blind person can earn up to £15,640 before paying any income tax. At the 20% basic rate, BPA saves £614 per year in income tax; at 40%, it saves £1,228 per year.
To qualify for BPA in England and Wales, you must be registered as severely sight impaired (blind) with your local authority. In Scotland and Northern Ireland, you must satisfy HMRC that you are so severely visually impaired that you cannot do any work requiring eyesight. Registration alone may not suffice — you must inform HMRC separately to receive the allowance.
Yes — if you are married or in a civil partnership and you cannot use all of your Blind Person's Allowance (because your income is too low), you can transfer the unused amount to your spouse or civil partner. This transfer can significantly reduce your household tax bill, especially if your partner is a higher-rate taxpayer.
Contact HMRC in writing or by phone to claim Blind Person's Allowance. You will need your registration details from your local authority. Once claimed, HMRC updates your tax code to include BPA (shown as 'RP' on your tax code notice). Self Assessment users should include the BPA claim on their annual return.
No — these are completely different benefits. Blind Person's Allowance is an income tax allowance that reduces your tax liability. Disability Living Allowance (DLA), Personal Independence Payment (PIP), and Attendance Allowance are welfare benefits that provide income to help with care and mobility costs. You can receive both BPA and disability benefits simultaneously.