Blind Person's Allowance Guide UK (Extra Tax-Free Income 2026)

What Is Blind Person's Allowance (£2,870 for 2026/27)

Blind Person's Allowance is an additional tax-free amount that reduces your income tax liability. It works by increasing your Personal Allowance — the amount of income you can earn before paying tax. For 2026/27, the standard Personal Allowance is £12,570, and BPA adds £2,870, giving combined tax-free income of £15,440. If you are a basic-rate taxpayer (20%), BPA saves you £574 per year in tax. A higher-rate taxpayer (40%) saves £1,148, and an additional-rate taxpayer (45%) saves £1,291.50. The allowance is non-refundable — it can reduce your tax bill to zero but you will not receive any surplus as a refund. If your income is below your total allowance, the unused portion can be transferred to your spouse or civil partner (see below). The allowance is index-linked and usually increases each year in line with inflation. You must reapply every year if your circumstances change — though in practice, once HMRC knows you are registered blind, they often apply it automatically each year. Check your HMRC online account or tax code to confirm it has been applied. The allowance applies to England, Wales, Scotland, and Northern Ireland, though the registration process differs slightly in Scotland.

Who Qualifies (Registered Blind / Severely Sight-Impaired)

To qualify for Blind Person's Allowance, you must be either: registered as blind with your local authority (in England, Wales, and Northern Ireland) or certified as severely sight-impaired (in Scotland). In England and Wales, registration is done through your local council's social services department — your ophthalmologist (eye specialist) completes a CVI (Certificate of Visual Impairment) form, which is sent to the local authority and the Royal College of Ophthalmologists. The council then adds you to the Register of Blind and Partially Sighted People. In Scotland, the process involves a BP1 (Certification of Severe Sight Impairment) form completed by a consultant ophthalmologist. In Northern Ireland, you are registered with the Health and Social Care Trust. You do not need to be completely blind — the registration criteria are based on visual acuity and field of vision. Being registered as partially sighted (sight-impaired, not severely sight-impaired) does not qualify you for BPA. Once registered, you can claim BPA for the whole tax year in which you were first registered, even if registration happened partway through the year. See the gov.uk page on registering as blind for more details.

How to Claim Blind Person's Allowance

You can claim Blind Person's Allowance through your Self Assessment tax return (if you file one) or by contacting HMRC directly. If you file a Self Assessment return, tick the box on the tax return indicating you are eligible for BPA and enter the allowance amount. If you do not file Self Assessment, you can claim by: writing to HMRC, using the online form (BPA1) on gov.uk, or calling the HMRC Income Tax helpline. You will need to provide your National Insurance number and evidence of your registration (such as your CVI certificate or registration letter from your local council). Once HMRC processes your claim, they adjust your tax code to include the allowance — you will see it as part of your tax code on your payslip or pension statement. The allowance is typically applied automatically in future years once you have claimed it, but you should check your tax code each year to ensure it is still included. If you move from employment to self-employment or vice versa, notify HMRC to ensure the allowance continues. If you have not claimed BPA in previous years, you can backdate your claim (see below). Our Self Assessment guide explains the tax return process step by step.

• Self Assessment: tick the BPA box on your tax return
• Non-Self Assessment: use form BPA1 on gov.uk or call HMRC
• Evidence: CVI certificate or local authority registration letter
• Tax code adjustment: HMRC updates your code to include BPA automatically

Transferring Unused Allowance to Your Spouse or Partner

If your total income is less than your combined Personal Allowance and Blind Person's Allowance, you can transfer the unused portion of BPA to your spouse or civil partner. This is particularly useful if you are not working or have low income — instead of the allowance being wasted, it reduces your partner's tax bill. The transfer is made by completing HMRC form BPA1 (the same form used to claim BPA). Both partners must sign the form. The receiving partner's tax code is adjusted to include the transferred amount. The unused allowance is transferred after your own Personal Allowance and BPA have been applied to your income — only genuinely unused BPA can be transferred. You cannot transfer BPA to a partner who is not your spouse or civil partner (e.g., cohabiting partner). If you both qualify for BPA and both have unused allowance, both unused amounts can be transferred to one partner (you cannot double-claim the same allowance). The Marriage Allowance (which transfers 10% of the Personal Allowance) is separate and can be claimed alongside BPA transfer. See gov.uk for the BPA1 form and guidance notes.

Backdating Blind Person's Allowance

You can backdate your Blind Person's Allowance claim for up to 4 tax years (in addition to the current year). This means if you were registered as blind in 2022 but only discovered BPA in 2026, you can claim a refund of the tax you overpaid for the past 4 years. To backdate, write to HMRC explaining that you were eligible for BPA in previous years and provide the dates of your registration. Include evidence such as your CVI certificate or registration letter. HMRC will review your tax records and issue a tax refund for any overpaid tax. The amount depends on your tax rate in each year and the BPA amount for those years (which varies annually with indexation). For example, if you were a basic-rate taxpayer and missed BPA for 4 years, you could receive roughly £574 × 4 = £2,296 back. Backdating is not automatic — you must explicitly request it. There is no penalty for late claiming, but the 4-year limit is strict. If you believe your entitlement goes back further, you can try appealing, but HMRC rarely grants extensions beyond 4 years. Use HMRC's online service or write to: HM Revenue & Customs, BX9 1AS, United Kingdom.

Blind Person's Allowance and Other Benefits

Blind Person's Allowance is a tax relief, not a benefit, so it does not directly affect means-tested benefits. However, it can interact with your overall financial position. Receiving BPA does not affect entitlement to: Personal Independence Payment (PIP), Disability Living Allowance (DLA), Attendance Allowance, or Universal Credit — these are separate from the tax system. However, if you receive BPA and also claim Universal Credit or Housing Benefit, your reduced tax liability may slightly increase your net income, which could theoretically affect means-tested benefits. In practice, the effect is minimal. You can claim BPA alongside other disability-related tax reliefs and benefits. If you receive Employment and Support Allowance (ESA) or Carer's Allowance, BPA is still available — it does not interact with contributory or income-related benefits. For blind and severely sight-impaired people, there are also other forms of support including free NHS sight tests, Help with NHS costs, concessionary TV licence, and Blue Badge parking. Check the RNIB (Royal National Institute of Blind People) website and gov.uk for a full list of entitlements. Our PIP guide covers disability benefits in more detail.

FAQs

Can I claim Blind Person's Allowance if I am not registered blind?

No — you must be registered as blind (or certified as severely sight-impaired in Scotland) with your local authority. Being partially sighted does not qualify. Contact your ophthalmologist or local council to start the registration process.

How much tax does Blind Person's Allowance save me?

For 2026/27, BPA is £2,870. A basic-rate taxpayer saves £574 per year, a higher-rate taxpayer saves £1,148, and an additional-rate taxpayer saves £1,291.50.

Can I transfer Blind Person's Allowance to my partner?

Yes — if you have unused BPA (your income is below your total allowance), you can transfer the unused portion to your spouse or civil partner using form BPA1. You cannot transfer it to a cohabiting partner.

How far back can I claim Blind Person's Allowance?

You can backdate your claim for up to 4 tax years. Contact HMRC with evidence of your registration date to receive a refund of overpaid tax for those years.

Does Blind Person's Allowance affect my other benefits?

No — BPA is a tax relief and does not reduce your entitlement to PIP, DLA, Attendance Allowance, Universal Credit, or other benefits. It may slightly increase your net income but the effect on means-tested benefits is minimal.