Transferring blind person’s allowance

If you are a single person, you cannot carry forward or transfer to another person any unused allowances.

But you can transfer any surplus blind person's allowance to your spouse or civil partner who does not have to be blind. In practical terms you will have surplus blind person's allowance if your total income is less than the total of your allowances; in other words if you did not have to pay any tax in the tax year. If you are also entitled to claim married couple's allowance you must also transfer any surplus of that allowance at the same time.

If you are a non-taxpayer and your husband, wife or civil partner pays tax you can still transfer your surplus allowance to them. If you are entitled to claim married couple's allowance you must also transfer any surplus of that allowance at the same time.