Taxes Consolidation Act, 1997
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Relief for blind persons. [FA71 s11(1) and (2); FA85 s3 and Sch1; FA96 s3 and Sch1 par3] |
468.—(1) In this section, “blind person” means a person whose central visual acuity does not exceed 6/60 in the better eye with correcting lenses, or whose central visual acuity exceeds 6/60 in the better eye or in both eyes but is accompanied by a limitation in the fields of vision that is such that the widest diameter of the visual field subtends an angle no greater than 20 degrees. | |
(2) Where an individual for a year of assessment proves that— | ||
(a) he or she was for the whole or any part of the year of assessment a blind person, or | ||
(b) he or she is assessed to tax for the year in accordance with section 1017 and that his or her spouse was for the whole or any part of the year a blind person, | ||
the individual shall, in computing the amount of his or her taxable income for the year of assessment, be entitled to have a deduction of £700 made from his or her total income; but, in a case where paragraph (b) applies and the claimant proves in addition that he or she was for the whole or any part of the year a blind person, the claimant shall be entitled to a deduction of £1,600 in place of the deduction of £700. |