Tax and your partner Blind person’s allowance
You may get an allowance if your partner is blind
If one partner or spouse is blind or has severely impaired sight then you may be able to claim an additional allowance.
This allowance is treated in the same way as the personal allowance, in that it allows you to earn a certain amount before having to pay tax. The allowance was £1,890 for 2009-2010 and is the same during 2010-2011.
However, unlike the personal allowance the blind person’s allowance can be transferred to your partner if you don't have sufficient income to use up all of it.
In England and Wales
If you live in England or Wales, you will need to be certified as blind and appear on a local authority register of blind people to claim. But you can claim for the period before you actually appeared on the register if you have the ophthamologist’s certificate.
In Scotland and Northern Ireland
If you live in Scotland or Northern Ireland and have not been certified as blind, you will qualify for the allowance if your eyesight is so bad that you are unable to perform any work where your eyesight is essential.