Blind Person's Allowance — extra UK tax-free income
In short. Blind Person's Allowance is an additional tax-free income allowance of £3,130 in 2025/26 added on top of the £12,570 Personal Allowance. To claim, a person in England or Wales must be registered as severely sight impaired (blind) with their local council; in Scotland or Northern Ireland they must be unable to do work for which eyesight is essential and have a certificate or medical evidence to that effect. Unused allowance can be transferred to a spouse or civil partner and claims can be backdated up to four tax years.
Blind Person's Allowance (BPA) is one of the most under-claimed tax allowances in the UK. HMRC's own figures consistently show take-up well below the eligible population because eligibility is checked through registration (CVI) — not through PIP or Attendance Allowance — and the link is often missed.
Last reviewed: Next review by: 3 min read
Mr Mohamed Mohyudin MBChB BSc MSc FRCOphth — Consultant Ophthalmic Surgeon. GMC 7039600 — view official website.
Medical accuracy of this page’s factual statements about sight loss has been reviewed by Mr Mohamed Mohyudin. Personal finance, benefits and tax content remains the responsibility of the Money Guide editorial team. About this reviewer.
What you get in 2025/26
- Extra tax-free income of £3,130 for 2025/26, on top of the £12,570 Personal Allowance
- Taken before tax is calculated — so a basic-rate taxpayer saves up to £626 a year, a higher-rate taxpayer up to £1,252
- Can be backdated up to four tax years (so a successful 2025/26 claim could be backdated to 2021/22) where eligibility applied
- If not used in full, the unused balance can be transferred to a spouse or civil partner — regardless of whether they also qualify
Who qualifies
The qualifying test differs by UK nation. In England and Wales, the person must be on their local council's register of severely sight impaired (blind) people, which requires a Certificate of Vision Impairment (CVI) completed by a consultant ophthalmologist. In Scotland and Northern Ireland there is no equivalent register; the person qualifies if they cannot do any work for which eyesight is essential, with a certificate or other medical evidence from an ophthalmologist to that effect.
BPA is for the registered blind / severely sight impaired status only. The partially sighted (sight impaired) register, which uses the same CVI form, does NOT qualify for BPA. This is the most common reason claims are refused.
How to claim
Telephone HMRC's Income Tax helpline (0300 200 3300) with the date of registration (England and Wales) or the certificate from the ophthalmologist (Scotland and Northern Ireland). HMRC update the tax code to apply BPA going forward and process any backdated refunds for earlier tax years where eligibility applied.
Self Assessment filers tick the Blind Person's Allowance box on their return and enter the date of registration or certificate. There is no separate annual claim once the allowance is in place — it remains on the tax code until cancelled.
Transferring to a spouse or civil partner
If the person with the allowance cannot use all of it because their taxable income is below £15,700 (Personal Allowance £12,570 + BPA £3,130), the unused balance can be transferred to a spouse or civil partner on form 575. This works even if the partner is not themselves registered as blind.
This transfer is separate from the Marriage Allowance, which transfers £1,260 of the Personal Allowance and is available regardless of sight status.
FAQ
- Does receiving PIP for sight loss automatically give Blind Person's Allowance?
- No. PIP and BPA are administered separately. BPA depends on local-authority registration as severely sight impaired (England and Wales) or an ophthalmologist's certificate (Scotland and Northern Ireland). Many PIP recipients qualify for BPA but must claim it from HMRC directly — it is not applied automatically.
- Can both partners in a couple claim BPA?
- Yes — if both are individually registered (or hold the equivalent certificate in Scotland or Northern Ireland), each gets the full £3,130 allowance for 2025/26.
- How far can BPA be backdated?
- Four tax years. A claim made in 2025/26 can be backdated to 2021/22 inclusive, where the eligibility test was met in each year. HMRC pay any refund directly.
- Does BPA reduce Universal Credit or other benefits?
- No. BPA is an income-tax allowance — it changes the amount of income tax paid. It does not count as income for means-tested benefits such as Universal Credit, Pension Credit or Council Tax Reduction.