Taxpayers can increase their tax-free Personal Allowance to £16,960 by combining Blind Person’s Allowance with Marriage Allowance, according to HMRC rules.
Blind Person's Allowance
HMRC allows an extra tax-free Personal Allowance for those registered as legally blind or severely sight impaired (SSI) with their local authority. This Blind Person’s Allowance adds £3,130 to the standard £12,570 allowance for the 2025-26 tax year, meaning an additional £3,130 can be earned without paying tax.
Earnings can include income from renting a property, not just PAYE salary. At the 20% tax rate, this saves approximately £616 in tax.
Combining with Marriage Allowance
If married or in a civil partnership, Blind Person’s Allowance can be combined with Marriage Allowance. Marriage Allowance lets one partner transfer £1,260 of their Personal Allowance to the other, giving the recipient approximately £252 off their tax bill for the year.
If a partner eligible for Blind Person’s Allowance has a spouse or civil partner who does not earn more than £12,570, the unused allowance can be transferred, increasing the total tax-free allowance to £16,960 when added to Blind Person’s Allowance.
Transfer options and official guidance
Alternatively, if a person does not work or earn enough to pay income tax, they can transfer both their Blind Person’s Allowance and Marriage Allowance to their partner, giving the partner the benefit of both allowances.
The government explains: “Marriage Allowance lets you transfer £1,260 of your Personal Allowance to your husband, wife or civil partner. Your Personal Allowance is the amount you can earn before paying tax.
“To benefit as a couple, you (as the lower earner) must normally have an income below your Personal Allowance - this is usually £12,570.
“Blind Person’s Allowance is added to your yearly Personal Allowance - the amount of money you can earn before you start paying Income Tax.
“You can transfer your Blind Person’s Allowance to your spouse or civil partner if you do not pay tax or earn enough to use all of your allowance.”
