Income Tax Act 2007

38Blind person's allowanceU.K.
This section has no associated Explanatory Notes

(1)An individual who makes a claim is entitled to a blind person's allowance of [F1£2,450] 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

[F2(b)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.

Textual Amendments

F1Sum in s. 38(1) replaced (for the tax year 2019-20) by The Income Tax (Indexation) Order 2018 (S.I. 2018/1150), art. 2(a)