If you are registered blind then, in addition to the standard single person’s allowance, you are also entitled to a blind person’s allowance which amounts to £1,980 for the tax year 2011-12. This will be increased to £2,100 for the tax year 2012-13.
As the blind person’s allowance is on top of the personal allowance, this means that typically a blind person can earn £9,455 before they need to pay any tax (for the tax year 2011-12). For the tax year 2012-13, the total allowance increases to £10,205. These figures do not take into account any additional allowances that can be paid for example age-related or married couple’s allowance.
If the person which is registered blind cannot make use of this additional personal allowance because they do not earn enough to reach the threshold of the total tax free amount, then it is possible for them to transfer the blind person’t allowance to a spouse or civil partner.