This is an allowance that can be set against your total annual earnings which reduces the amount of overall income tax you have to pay. It is available to those who are registered blind or severely sight impaired (SSI) with their local authority.
The above criteria applies to those who live in England and Wales. Those who want to apply living in Scotland or Northern Ireland need to be certified blind by an eye specialist or have such an acute sign impediment that they cannot work.
How much will I get?
The amount you get is not related to your age or income, everyone gets the same amount. The current allowance is £2,390.
Bob has an annual salary of £16,000. He has a Personal Allowance of £11,500. When you add on a Blind Person’s Allowance of £2,390 he only needs to pay tax on £2,110 (£16,000 less the sum of £11,500 and £2,390).
If you are part of a couple and you are both eligible you will be each be allocated a separate allowance.
What if I don’t earn enough?
If you do not earn enough to pay tax then you can transfer your allowance over to your partner who can use it on their tax code.