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    "id": "employment.tax.blind_persons_allowance",
    "name": "Blind Person's Allowance",
    "category": "employment",
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    "unit": "GBP/year",
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            "citation": "https://www.legislation.gov.uk/uksi/2026/38/made (SI 2026/38: section 38(1): for £3,130 substitute £3,250)",
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      {
        "from": null,
        "to": null,
        "text": "The additional personal allowance for a registered blind (or, in Scotland and Northern Ireland, severely sight-impaired) person for the tax year (Income Tax Act 2007 s38). Indexed annually under s57 by the Income Tax (Indexation of Blind Person's Allowance and Married Couple's Allowance) Order.",
        "instrument": "Income Tax Act 2007 s38(1)"
      }
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      "article": "Income Tax Act 2007 s38(1)"
    },
    "scope_note": "£3,250 for 2026-27, up from £3,130. The GOV.UK page tabulates the allowance by tax year, so the B-phrase is the year label beside the figure.",
    "notes": "Named from source by the instrument finder: the F-note on s38(1) cites SI 2026/38 art 2(a). The Order's metadata carries no single commencement date — it has effect for the tax year — so effective_from is 6 April 2026 from art 1(2). The prior figure's start date is marked pending backfill.",
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