The Blind Person's Allowance works in the same way as the personal allowance.
The allowance is a fixed amount which is set against your taxable income, and it allows you to receive that amount as a tax free amount in a tax year.
You can claim a Blind Person's Allowance in England and Wales for the whole tax year if you register, or have registered, as a blind person during the tax year.
In Scotland and Northern Ireland the rules are slightly different from that in England and Wales, there is no register and you must be unable to perform any work for which eyesight is essential.
Therefore in Scotland and Northern Ireland you do not necessarily have to be completely blind to claim the allowance.
In England and Wales, you can get the allowance for the previous tax year from HMRC providing you have obtained all the necessary evidence required for registration in that tax year.
Please contact your local Tax Office for more information.
If you cannot use all of your allowance, and you are married or have a civil partner, then you may be able to transfer the unused part of the allowance to your spouse or civil partner.
If you also qualify for Married Couple's Allowance, then any surplus must be transferred at the same time.
If both you and your spouse or civil partner are blind, then you can each receive the allowance.
For more information please contact your Tax Office.
If you would like more information about the Blind Person's Allowance, we would recommend seeking professional advice.
Alternatively, visit the Directgov website.