What is Blind Person's Allowance? UK Definition 2026/27
Quick Answer
An additional tax allowance of £3,070 for registered blind or severely sight impaired individuals.
Definition of Blind Person's Allowance
Blind Person's Allowance (BPA) is an additional income tax allowance available to people who are registered as blind or severely sight impaired. For 2026/27, the allowance is £3,070, which can save up to £1,381.50 in tax (at 45% additional rate).
Blind Person's Allowance — Key Facts for 2026/27
| Allowance 2026/27 | £3,070 |
| Tax saving (20%) | £614 |
| Tax saving (40%) | £1,228 |
| Transferable | Yes, to spouse/partner |
How Blind Person's Allowance Works — Example
- 1BPA: £3,070
- 2Basic rate taxpayer: £3,070 × 20% = £614 saved
- 3Higher rate taxpayer: £3,070 × 40% = £1,228 saved
- 4Additional rate: £3,070 × 45% = £1,381.50 saved
How Blind Person's Allowance Affects Your Tax
BPA is in addition to the Personal Allowance, so your total tax-free income increases. If you cannot use the full allowance, you can transfer the unused amount to your spouse or civil partner.
Official HMRC Guidance on Blind Person's Allowance
For official guidance, refer to HMRC's documentation. Tax rules can change, so always verify current rates and thresholds on gov.uk.
HMRC: Blind Person's AllowanceFrequently Asked Questions about Blind Person's Allowance
Related Tax Terms
Accuracy Note
This information is for guidance only and is based on 2026/27 tax year rates. Tax rules are complex and your circumstances may differ. For personal advice, consult a qualified accountant or tax adviser.