UK Personal Allowance and Other Tax-Free Allowances: 2025/26 Rates and How to Claim
Understanding the UK Personal Allowance is essential for anyone paying income tax, but it is only one of several allowances designed to reduce your tax bill or provide financial support. This guide covers the personal allowance, Blind Person’s Allowance, Carer’s Allowance, Attendance Allowance, and more, with confirmed rates for 2025/26 and what is known about 2026/27.
The personal allowance currently stands at £12,570, a figure that has been frozen since 2021/22 and is expected to remain unchanged until at least 2028. Meanwhile, other allowances such as Blind Person’s Allowance and Carer’s Allowance have their own rules and rates, which are updated annually. Knowing which allowances apply to you and how to claim them can make a meaningful difference to your finances. For a complete reference, see the UK Personal Allowance: Complete Guide (2025/26).
This article brings together the key figures, eligibility criteria, and application processes for the most commonly asked-about UK allowances, based on official government sources and trusted advisory organisations.
Personal Tax Allowance: Current Rates and Future Changes
£12,570 per year (2025/26)
Tax-free income threshold; reduces if income exceeds £100,000
£3,070 per year (2024/25)
Adds to personal allowance; requires registration as blind
£81.90 per week (2025/26)
For unpaid carers providing at least 35 hours per week
£72.65 or £108.55 per week (2025/26)
For pensioners with disability-related care needs
- The personal allowance has been frozen at £12,570 since 2021/22 and is set to remain at that level until at least 2028, creating fiscal drag that pulls more people into higher tax bands as wages rise.
- Blind Person’s Allowance can be transferred to a spouse or civil partner if the claimant does not have enough income to use it fully against their own tax bill.
- Most disability and carer-related allowances, including Carer’s Allowance, Attendance Allowance, and PIP, are not taxable and do not reduce your personal allowance.
- Talk of increasing the personal allowance to £20,000 remains speculative — no official government commitment has been made, and Labour has not adopted this as policy.
- Blind Person’s Allowance is not applied automatically — you must register as blind or severely sight impaired with your local authority (in England and Wales) or the relevant body in Scotland and Northern Ireland, and then claim the allowance through HMRC.
- If you earn more than £100,000, your personal allowance is reduced by £1 for every £2 of income above that threshold, reaching zero at £125,140.
| Allowance | Amount (2025/26) | Eligibility Summary | How to Claim |
|---|---|---|---|
| Personal Allowance | £12,570 tax-free | All UK residents; reduces above £100,000 income | Automatic via PAYE or Self Assessment |
| Blind Person’s Allowance | £3,070 (2024/25) | Registered blind or severely sight impaired | Form BPA1 or via government gateway |
| Carer’s Allowance | £81.90 per week | Caring 35+ hours/week; earnings limit £151/week | Online or phone 0800 731 0297 |
| Attendance Allowance | £72.65 or £108.55 per week | State Pension age or older with care needs | Claim form AA1 |
| PIP (Daily Living) | £73.90 or £110.40 per week | Long-term disability or health condition | Online or phone |
| PIP (Mobility) | £29.20 or £77.05 per week | Long-term disability or health condition | Online or phone |
Blind Person’s Allowance: Amount, Eligibility and How to Claim
Blind Person’s Allowance is an additional tax-free allowance that sits on top of your standard personal allowance. For the 2024/25 tax year, it is set at £3,070, and it is available to anyone who is registered blind or severely sight impaired, regardless of age or income level.
How much is Blind Person’s Allowance for 2025/26?
The confirmed figure for 2024/25 is £3,070. The rate for 2025/26 has not yet been published by HMRC at the time of writing, though it is typically uprated each year in line with inflation. Previous increases suggest it will rise slightly from the current level. For official confirmation, you can check the GOV.UK Income Tax rates page once the new rates are announced.
Who qualifies for Blind Person’s Allowance?
You qualify if you are registered as blind or severely sight impaired with your local authority in England and Wales. In Scotland, registration is managed by the local authority under the National Assistance Act, and in Northern Ireland, you must be certified as blind by an ophthalmologist. Proof of registration is required when you make a claim.
If your total income is too low to make full use of the Blind Person’s Allowance, you can transfer the unused portion to your spouse or civil partner. This can reduce their tax bill even though the allowance is based on your registration. The transfer is done through HMRC and requires a simple application.
How to claim Blind Person’s Allowance online or by form
You can claim using form BPA1, available on the GOV.UK website, or through your personal tax account via the government gateway. Once HMRC confirms your registration, the allowance is added to your tax code automatically. If you already complete a Self Assessment tax return, you can include it there. The charity RNIB provides detailed guidance on the process and can help with the application. For additional support, explore the Blind Person’s Allowance claim process.
Other UK Allowances: Carer’s, Maternity, Attendance, and More
Beyond the personal allowance and Blind Person’s Allowance, there are several other allowances and benefits that provide financial support for specific circumstances. Below are the key ones with their current rates and how to claim.
Carer’s Allowance: rates and claim number
Carer’s Allowance is £81.90 per week for the 2025/26 tax year. You can qualify if you care for someone for at least 35 hours a week, are aged 16 or over, and are not in full-time education. There is an earnings limit of £151 per week after deductions. For 2026/27, the rate rises to £86.45 per week and the earnings limit increases to £204 per week. You can claim online via GOV.UK or by calling the Carer’s Allowance Unit on 0800 731 0297.
Carer’s Allowance is considered taxable income in principle, but in practice most recipients have total income below the personal allowance threshold of £12,570, so no tax is due. The earnings limit applies to net profit after allowable deductions.
Maternity Allowance: how much you can get
Maternity Allowance is paid at either £184.03 per week or 90 per cent of your average weekly earnings (whichever is lower) for up to 39 weeks. You apply using form MA1, available from GOV.UK or your local Jobcentre Plus office. The amount is reviewed annually, though the 2026/27 rate was not confirmed in the sources reviewed for this article.
Attendance Allowance: eligibility and rates
Attendance Allowance is a tax-free benefit for people who have reached State Pension age and need help with personal care because of a physical or mental disability. For 2025/26, the lower rate is £73.90 per week and the higher rate is £110.40 per week. These rise to £76.70 and £114.60 respectively from April 2026. You apply using form AA1, and the benefit is not means-tested.
PIP (Personal Independence Payment) allowance
PIP has two components: daily living and mobility. For 2025/26, the daily living component pays £73.90 (standard) or £110.40 (enhanced) per week, and the mobility component pays £29.20 (standard) or £77.05 (enhanced) per week. From 2026/27, the rates rise to £76.70/£114.60 for daily living and £30.30/£80.00 for mobility. PIP is for people under State Pension age with a long-term health condition or disability. The Turn2us website has confirmed these increases based on official government publications.
Educational Maintenance Allowance (EMA) and ISA allowance
EMA provides between £20 and £30 per week to eligible 16 to 19 year olds in full-time education, but only in Scotland, Wales, and Northern Ireland — the scheme was closed to new entrants in England in 2016. The annual ISA subscription limit for 2025/26 is £20,000, allowing you to save or invest that amount in a tax-free wrapper each tax year.
At the time of writing, the 2025/26 and 2026/27 rates for Blind Person’s Allowance, Maternity Allowance, Educational Maintenance Allowance, and the ISA allowance could not be verified from the official sources reviewed for this article. These figures are typically confirmed in the Spring Budget or through annual HMRC announcements.
Timeline of Personal Allowance and Blind Person’s Allowance Rates
The table below shows how the personal allowance and Blind Person’s Allowance have changed in recent years and what is currently forecast.
- 2020/21: Personal allowance £12,500, Blind Person’s Allowance £2,500.
- 2021/22: Personal allowance rises to £12,570, Blind Person’s Allowance to £2,520.
- 2022/23: Personal allowance remains £12,570; Blind Person’s Allowance rises to £2,600.
- 2023/24: Personal allowance still £12,570; Blind Person’s Allowance reaches £2,870.
- 2024/25: Personal allowance unchanged at £12,570; Blind Person’s Allowance set at £3,070.
- 2025/26: Personal allowance forecast to remain frozen at £12,570; Blind Person’s Allowance expected to increase (rate not yet confirmed).
- 2026/27: Personal allowance projected to stay at £12,570; Blind Person’s Allowance rate not yet announced.
Sources: GOV.UK benefit and pension rates 2026/27 PDF and LITRG personal allowance guidance.
What Is Confirmed and What Remains Uncertain
It is important to distinguish between rates that are officially confirmed and those that remain speculative, particularly with political proposals and future projections.
| Established Information | Information That Remains Unclear |
|---|---|
| Personal allowance for 2025/26 is £12,570, frozen until at least 2028 (government confirmed). | Whether the personal allowance will be raised to £20,000 under a future Labour government — no official policy commitment exists. |
| Blind Person’s Allowance for 2024/25 is £3,070 (confirmed by HMRC and RNIB). | The exact rate for Blind Person’s Allowance in 2025/26 and 2026/27 has not yet been published by HMRC. |
| Carer’s Allowance rises from £83.30 to £86.45 per week in April 2026 (confirmed in government rate documents). | Whether further changes to Carer’s Allowance overpayment rules will be introduced beyond the announced reviews. |
| Attendance Allowance and PIP rates for 2026/27 are confirmed in the official benefit-rates PDF. | Maternity Allowance, Educational Maintenance Allowance, and ISA allowance rates for 2026/27 were not verifiable from the sources reviewed. |
Why Allowance Rates Matter in the Current Economy
Frozen tax thresholds have a direct effect on household finances. With the personal allowance stuck at £12,570 since 2021/22, more people are being drawn into higher tax brackets as their wages rise with inflation — a phenomenon known as fiscal drag. The Resolution Foundation and other research bodies have noted that this effectively acts as a stealth tax increase.
Blind Person’s Allowance, meanwhile, is thought to be underclaimed. Many people who are registered blind or severely sight impaired are unaware that the allowance exists or that it can be transferred to a spouse. The MoneyHelper service provides clear explanations of how tax allowances interact with your income.
Charities such as RNIB, TaxAid, and LITRG play a significant role in helping people navigate these rules. Their guidance is often more accessible than official HMRC documentation, particularly for people who are less familiar with tax processes.
What the Official Sources Say
“Your personal allowance goes down by £1 for every £2 that your adjusted net income is above £100,000.”
— GOV.UK
“The Blind Person’s Allowance for the tax year 2024-25 is £3,070, regardless of your age or income.”
— RNIB
“Most people can earn £12,570 a year tax-free.”
— TaxAid
Summary: Key Takeaways on UK Allowances
The UK Personal Allowance stands at £12,570 and is frozen until at least 2028, while Blind Person’s Allowance adds a further £3,070 for those registered blind. Carer’s Allowance, Attendance Allowance, and PIP provide weekly support for specific circumstances, with rates confirmed to rise in April 2026. For the most up-to-date figures on all allowances, the official UK Personal Allowance: Complete Guide (2025/26) provides a comprehensive reference. If you or someone you know is registered blind, exploring the Blind Person’s Allowance claim process could unlock additional tax relief.
Frequently Asked Questions
What is the personal allowance for someone earning £20,000?
The personal allowance is £12,570, so you pay 20% tax on £7,430 of income. No special allowance of £20,000 is currently available.
What is the carer’s allowance number?
Carer’s Allowance Unit: 0800 731 0297 (Monday to Friday, 9am to 5pm).
How much is maternity allowance?
£184.03 per week or 90% of your average weekly earnings (whichever is lower) for up to 39 weeks.
What is attendance allowance UK?
A tax-free benefit for people over State Pension age who need help with personal care. Rates for 2025/26: £72.65 (lower) or £108.55 (higher) per week.
What is the PIP allowance?
Personal Independence Payment has two components: daily living and mobility. Each pays a standard or enhanced rate depending on your needs, ranging from £29.20 to £110.40 per week (2025/26).
How to claim carers allowance?
Online via gov.uk or by phone. You need to care for someone for at least 35 hours a week and earn no more than £151 per week after deductions.
What is the educational maintenance allowance?
EMA provides £20–£30 per week to eligible 16–19 year olds in full-time education in Scotland, Wales, or Northern Ireland. The scheme is closed to new applicants in England.
What is the ISA allowance?
You can save up to £20,000 tax-free in an ISA in the 2025/26 tax year. This limit has been unchanged since 2017/18.
When does the personal allowance apply?
It applies to all earned and most unearned income for UK residents. It is deducted before income tax is calculated and is applied automatically through your tax code.
Freddie Harry Cooper Bennett is a staff writer for DailyPressUK.co.uk, covering UK news, politics, business and culture. He works under Editor-in-Chief Jonathan Whitmore and UK Managing Editor Eleanor Grant, following the newsroom standards for sourcing, verification and fact-checking set out in our editorial policies.