Income Tax Act 2007 section 39

Transfer of part of blind person's allowance to a spouse or civil partner

Section 39 allows a blind person to transfer any unused portion of their blind person's allowance to their spouse or civil partner, where the blind person's income is too low to make full use of the allowance.

• A blind person whose allowance exceeds their remaining relievable income may elect to transfer the excess to their spouse or civil partner
• The spouse or civil partner must be living with the blind person for all or part of the tax year and must meet UK residence requirements
• The transfer requires both an election by the blind person and a claim by the receiving spouse or civil partner
• Remaining relievable income is calculated by taking the individual's net income and subtracting any personal allowance to which they are entitled