An allowance is available to a person who is a registered blind person for all or part of a tax year (ITA 2007, s. 38). However, after 5 April 2008, an individual who claims the remittance basis (see ¶¶199-620) for any tax year is not entitled to the allowance (ITA 2007, s. 809G(2)(a)). For 2019-20, the allowance is £2,450 (£2,390 for 2018-19). For the allowance for earlier years, see Tax – Key Data at ¶3-067.

The blind person’s allowance is usually increased in line with indexation (see ¶154-200) according to the same rules that apply to the other personal allowances (ITA 2007, s. 57).

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