How much tax does Blind Person's Allowance save?

For a 20% basic-rate taxpayer, the £3,120 allowance saves £624 per year (£52 per month). For a 40% higher-rate taxpayer, it saves £1,248 per year (£104 per month). In Scotland, where higher tax rates apply, savings can reach up to £1,310.40 per year.

Can I transfer unused Blind Person's Allowance to my spouse?

Yes. Under Section 39 ITA 2007, if your income is not high enough to use all of your Blind Person's Allowance, you can transfer the surplus to your spouse or civil partner. Crucially, unlike the standard Marriage Allowance, your spouse can be a higher-rate (40%) or additional-rate (45%) taxpayer.

How do I claim and transfer the allowance?

You can claim by calling HMRC on 0300 200 3300 or by submitting HMRC Form 575 ('Notice of transfer of surplus allowance to spouse or civil partner'). Once processed, HMRC updates your PAYE tax code (e.g. adding 312 to your code digits, such as 1569L).

Who qualifies for Blind Person's Allowance in the UK?

In England and Wales, you qualify if you are registered with your local authority as blind or severely sight-impaired. In Scotland and Northern Ireland, where local registers are not maintained in the same manner, you qualify if a doctor or ophthalmologist certifies you as blind or you are unable to perform work for which eyesight is essential.

Can I backdate a Blind Person's Allowance claim?

Yes. Under Section 34 of the Taxes Management Act 1970, you can backdate your claim for up to four previous tax years (back to 2022/23), provided you were certified as eligible during those years, potentially generating a tax refund of several thousand pounds.

How much tax does Blind Person's Allowance save?

For a 20% basic-rate taxpayer, the £3,120 allowance saves £624 per year (£52 per month). For a 40% higher-rate taxpayer, it saves £1,248 per year (£104 per month). In Scotland, where higher tax rates apply, savings can reach up to £1,310.40 per year.

Can I transfer unused Blind Person's Allowance to my spouse?

Yes. Under Section 39 ITA 2007, if your income is not high enough to use all of your Blind Person's Allowance, you can transfer the surplus to your spouse or civil partner. Crucially, unlike the standard Marriage Allowance, your spouse can be a higher-rate (40%) or additional-rate (45%) taxpayer.

How do I claim and transfer the allowance?

You can claim by calling HMRC on 0300 200 3300 or by submitting HMRC Form 575 ('Notice of transfer of surplus allowance to spouse or civil partner'). Once processed, HMRC updates your PAYE tax code (e.g. adding 312 to your code digits, such as 1569L).

Who qualifies for Blind Person's Allowance in the UK?

In England and Wales, you qualify if you are registered with your local authority as blind or severely sight-impaired. In Scotland and Northern Ireland, where local registers are not maintained in the same manner, you qualify if a doctor or ophthalmologist certifies you as blind or you are unable to perform work for which eyesight is essential.

Can I backdate a Blind Person's Allowance claim?

Yes. Under Section 34 of the Taxes Management Act 1970, you can backdate your claim for up to four previous tax years (back to 2022/23), provided you were certified as eligible during those years, potentially generating a tax refund of several thousand pounds.

Statutory UK Tax Relief Engine • 2026/27

Blind Person's Allowance Calculator (2026/27)

Calculate your statutory Blind Person's Allowance (BPA) tax savings for the 2026/27 tax year. Model the £3,120 personal allowance boost, Section 39 spouse transfers, and backdated refunds.

Blind Person's Allowance Calculator 2026/27

Model statutory £3,120 tax-free allowance savings and Section 39 spouse transfers.

Your Gross Annual Income (£/yr)Salary, pension, or self-employed profits

Tax Jurisdiction

Transfer unused Blind Person's Allowance to spouse or civil partner (Form 575)

Annual Tax Saving

£624.00

+£52 / month in take-home pay

Total Tax-Free Allowance

£15,690

£12,570 standard + £3,120 Blind Person's Allowance

New Net Take-Home

£27,183.60

Includes updated tax relief

Statutory Blind Person's Allowance Rules (2026/27):

• Section 38 Income Tax Act 2007 sets the 2026/27 Blind Person's Allowance at £3,120.

• Basic-rate (20%) taxpayers save £624/yr; higher-rate (40%) taxpayers save £1,248/yr; Scottish taxpayers save up to £1,310/yr.

• Any unused allowance can be transferred in full to a spouse or civil partner under Section 39 ITA 2007 via HMRC Form 575.

Understanding Section 38 & 39 Income Tax Act 2007

Blind Person's Allowance is one of the most generous personal tax reliefs provided by the UK statutory tax code. In the 2026/27 tax year, it grants an additional £3,120 in tax-free income on top of your existing Personal Allowance.

Under Section 39 ITA 2007, any unused allowance can be transferred to a spouse or civil partner via HMRC Form 575. Unlike Marriage Allowance (which is strictly capped at basic-rate taxpayers), transferred Blind Person's Allowance can be used by higher-rate and additional-rate earning spouses, delivering up to £1,248 to £1,404 in direct household tax savings.

Frequently Asked Questions

Clear answers based on official HMRC rules and statutory guidance.

Under Section 38 of the Income Tax Act 2007, the Blind Person's Allowance for the 2026/27 tax year is £3,120. This is added directly onto your standard Personal Allowance (£12,570), giving you a total tax-free allowance of £15,690.

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Eligibility must be checked

Blind Persons Allowance depends on the applicable registration or eligibility conditions and tax year; it is separate from the Personal Allowance.

Transfers to a spouse or civil partner and Scottish or Northern Irish eligibility rules need their own checks. The tool does not establish entitlement.

Check the rules for your circumstances

Blind Persons Allowance

Official guidance supports the rules described here; it does not approve or certify this calculator. Confirm dates, eligibility and unsupported cases before making a financial decision.