Part 3Personal reliefs
Chapter 2Personal allowance and blind person's allowance
Blind person's allowance
38Blind person's allowance
1
An individual who makes a claim is entitled to a blind person's allowance of F6£3,070 for a tax year if the individual—
a
meets the first or second condition for the whole or part of the tax year, and
b
meets the requirements of section 56 (residence etc).
2
The first condition is that the individual is—
a
registered as a severely sight-impaired adult in a register kept under section 77(1) of the Care Act 2014 (registers kept by local authorities in England), or
F2b
registered as a severely sight-impaired adult in a register kept under section 18(1) of the Social Services and Well-being (Wales) Act 2014 (registers kept by local authorities in Wales).
3
The second condition is that—
a
the individual is ordinarily resident in Scotland or Northern Ireland, and
b
because of the individual's blindness, the individual is unable to do any work for which eyesight is essential.
4
If an individual who is entitled to a blind person's allowance for a particular tax year—
a
became registered F3as a blind person in a register kept under section 29 of the National Assistance Act 1948 or as a severely sight-impaired person in a register kept under section 77(1) of the Care Act 2014 F4or section 18(1) of the Social Services and Well-being (Wales) Act 2014 in the tax year, but
b
obtained the evidence F5of blindness or of severe sight-impairment on the basis of which the registration was made in the preceding tax year,
the individual is treated as having met the first condition for the whole of the preceding tax year.
39Transfer of part of blind person's allowance to a spouse or civil partner
1
This section applies to an individual who is entitled to a blind person's allowance under section 38 for a tax year if—
a
the individual is a person whose spouse or civil partner is living with the individual for the whole or any part of the tax year, and
b
the spouse or civil partner meets the requirements of section 56 (residence etc).
2
If—
a
the allowance exceeds the individual's remaining relievable income,
b
the individual makes an election, and
c
the individual's spouse or civil partner makes a claim,
the individual's spouse or civil partner is entitled to an allowance for the tax year equal to the amount of the excess.
3
The individual's remaining relievable income is the amount found by—
a
taking the amount of the individual's net income, and
b
subtracting any personal allowance to which the individual is entitled for the tax year.
40Election for transfer of allowance under section 39
1
An election under section 39—
a
must be made F1not more than 4 years after the end of the tax year to which it relates, and
b
cannot be withdrawn.
2
If an individual makes an election for a tax year under section 39 the individual is treated as also giving notice under section 51(4) that section 51(1) (tax reductions for married couples and civil partners: transfer of unused relief) is to apply for the tax year.