Income and Corporation Taxes Act 1988

265 Relief for blind persons

(1) Subject to subsection (3) below, if the claimant proves—

(a) that he is a married man who for the year of assessment has his wife living with him, and that one of them was, and the other was not, a registered blind person for the whole or part of the year; or

(b) that, not being such a married man, he was a registered blind person for the whole or part of the year,

he shall be entitled to a deduction of £540 from his total income.

(2) Subject to subsection (3) below, if the claimant proves—

(a) that he is a married man who for the year of assessment has his wife living with him, and

(b) that he was a registered blind person for the whole or part of the year and his wife was also a registered blind person for the whole or part of the year,

he shall be entitled to a deduction of £1,080 from his total income.

(3) Unless a claimant who is entitled to relief for the year of assessment under section 264 in respect of the services of a son or daughter relinquishes his claim to that relief, he shall not be allowed relief under this section for that year.

(4) In this section “registered blind person” means a person registered as a blind person in a register compiled under section 29 of the [1948 c. 29.] National Assistance Act 1948 or, in the case of a person ordinarily resident in Scotland or in Northern Ireland, a person who is a blind person within the meaning of section 64(1) of that Act.