Calculate the additional tax-free income and annual tax saving from claiming Blind Person's Allowance.
This calculator provides estimates only. You must be registered as blind or severely sight impaired with your local council to claim Blind Person's Allowance. Unused BPA can be transferred to a spouse or civil partner. Check gov.uk for eligibility details.
Blind Person's Allowance (BPA) is an additional tax-free allowance available to people who are registered as blind or severely sight impaired. For the 2026-27 tax year, the allowance is GBP 3,070, which is added on top of the standard Personal Allowance of GBP 12,570, giving a total tax-free allowance of GBP 15,640. This means you can earn up to GBP 15,640 before paying any income tax, compared to GBP 12,570 for other taxpayers. The actual tax saving depends on your marginal tax rate. A basic rate taxpayer saves GBP 614 per year, while a higher rate taxpayer saves GBP 1,228. Unlike many other allowances, Blind Person's Allowance can be transferred to a spouse or civil partner if you do not have enough income to use it all yourself, ensuring the benefit is never wasted.
To calculate your Blind Person's Allowance benefit: 1. Enter your annual income. This is your total income before tax, including salary, pension, rental income, and any other taxable income. The calculator uses this to determine your marginal tax rate and the value of the allowance. 2. Select your current tax code. If you have the standard code 1257L, the calculator will show how this changes with BPA. If you already have a different code, the calculation still shows the benefit of the additional GBP 3,070 allowance. 3. Confirm your registration status. The toggle should be set to confirm you are registered as blind or severely sight impaired. If not registered, the calculator shows the potential benefit to help you decide whether to register. 4. Review the results. The calculator shows your new enhanced Personal Allowance, the annual and monthly tax saving, and your new tax code. The chart compares the standard and enhanced Personal Allowances visually. 5. Consider transferring unused allowance. If your income is below the Personal Allowance and you pay no tax, the tax saving will be zero. In this case, you can transfer the unused BPA to your spouse or civil partner.
The Blind Person's Allowance increases your Personal Allowance by a fixed amount set by HMRC each tax year. For 2026-27, BPA is GBP 3,070, making the total tax-free allowance GBP 15,640 (12,570 plus 3,070). Your tax saving is calculated by multiplying the BPA by your marginal tax rate. If you are a basic rate taxpayer (20%), the saving is 3,070 times 0.20 equals GBP 614 per year, or GBP 51.17 per month. For a higher rate taxpayer (40%), the saving doubles to GBP 1,228 per year, or GBP 102.33 per month. Additional rate taxpayers (45%) save GBP 1,381.50 per year. If your income is below the standard Personal Allowance of GBP 12,570, you already pay no income tax, so the additional allowance provides no direct tax saving to you. However, in this case, you can transfer the full BPA to your spouse or civil partner, who will then benefit from the reduced tax. The new tax code is calculated by dividing the new total Personal Allowance by 10 and rounding down, then adding the suffix L. So GBP 15,640 divided by 10 gives 1564, resulting in the tax code 1564L.
To qualify for Blind Person's Allowance, you must be registered as blind or severely sight impaired with your local authority in England or Wales. In Scotland and Northern Ireland, the requirement is to have a certificate from an ophthalmologist confirming that you are blind or severely sight impaired. You do not need to be completely without sight to qualify -- severely sight impaired people who have some limited vision are eligible. Registration is handled by your local council's social services department. They will assess your vision and, if you meet the criteria, add you to the register. Once registered, you can claim BPA immediately and it continues for as long as you remain on the register. BPA is available regardless of your age, employment status, or the cause of your sight loss. It applies to all types of taxable income, including employment income, pension income, rental income, and investment income. The Royal National Institute of Blind People (RNIB) provides guidance on registering and claiming BPA. Their helpline can assist with the process and answer questions about eligibility. If you are registered as blind in one eye only, you may still qualify for BPA if the sight in your better eye meets the severely sight impaired criteria. The assessment is based on the best corrected vision in your better eye. The allowance is separate from other disability-related benefits such as Personal Independence Payment (PIP) or Attendance Allowance. You can receive BPA alongside these benefits without any impact on either. You can claim BPA by contacting HMRC directly, either by phone or in writing. If you complete a Self Assessment tax return, you can claim it on the return. HMRC will adjust your tax code to reflect the additional allowance, and the benefit will appear in your pay automatically through PAYE.