Other Tax Reliefs You Can Claim

Beyond the well-known Personal Allowance and pension reliefs, HMRC offers several less common tax reliefs that could reduce your tax bill if you qualify. These include support for blind or severely sight impaired taxpayers, maintenance payments in certain circumstances, and a range of investment and employment-related reliefs. Understanding what's available could save you money.

Blind Person's Allowance

If you're registered as blind or severely sight impaired, you can claim an additional tax-free allowance on top of your standard Personal Allowance.

How much you can claim

For the 2025/26 tax year, Blind Person's Allowance is worth £3,130. This amount is added to your Personal Allowance, meaning you can earn £3,130 more before you start paying Income Tax.

If both you and your spouse or civil partner are eligible, you'll each receive the full allowance.

Who qualifies

In England and Wales, you can claim if you're registered with your local council as blind or severely sight impaired, and you have a certificate (or similar document from your doctor) confirming this.

In Scotland and Northern Ireland, you qualify if you cannot do work for which eyesight is essential.

Transferring the allowance

If you don't pay tax or can't use all of your Blind Person's Allowance, you can transfer the unused portion to your spouse or civil partner. This applies whether or not they are also blind.

You can transfer your allowance if you're married or in a civil partnership and living together. You can still transfer it if you're temporarily living apart due to illness, old age, residential care, working away from home, armed forces posting, prison, or education and training.

To claim or transfer Blind Person's Allowance, contact HMRC on 0300 200 3301 (Monday to Friday, 8am to 6pm, except bank holidays). You can also use form 575 to transfer the allowance. When transferring, you'll also have the option to transfer any Married Couple's Allowance you're entitled to.

Maintenance Payments Relief

If you make maintenance payments to an ex-spouse or former civil partner, you may be able to reduce your Income Tax bill.

Eligibility requirements

You can claim Maintenance Payments Relief only if all of the following apply:

• Either you or your ex-spouse/civil partner were born before 6 April 1935
• You're making payments under a court order following the end of your marriage or civil partnership
• The payments are for the maintenance of your ex-spouse or former civil partner (provided they haven't remarried or entered a new civil partnership), or for your children who are under 21

How much relief you get

The relief is worth 10% of the maintenance you pay, up to a maximum of £436 per year. This maximum is calculated as 10% of £4,360.

To claim Maintenance Payments Relief, contact HMRC directly.

Investment-related tax reliefs

Several tax reliefs encourage investment in certain types of businesses and community projects. These can be claimed through your Self Assessment tax return.

Enterprise Investment Scheme (EIS)

The Enterprise Investment Scheme offers Income Tax relief when you invest in shares of qualifying companies. This is designed to support smaller, higher-risk trading companies.

Seed Enterprise Investment Scheme (SEIS)

Similar to EIS but targeted at even earlier-stage companies, the Seed Enterprise Investment Scheme provides both Income Tax and Capital Gains Tax reliefs for investors in qualifying seed-stage businesses.

Community Investment Tax Relief

This relief supports investments in accredited Community Development Finance Institutions (CDFIs) that serve disadvantaged communities or support enterprises that struggle to access mainstream finance.

Employment-related reliefs

Seafarers' Earnings Deduction

If you work on a ship, you may be able to claim Seafarers' Earnings Deduction, which can significantly reduce your tax liability on earnings from eligible voyages.

To qualify and claim this relief, specific conditions about the nature of your work, the vessel, and the length and location of voyages must be met.

Other reliefs

Qualifying loans and alternative finance arrangements

Tax relief is available on interest paid on certain qualifying loans and alternative finance arrangements. This can include loans for certain business purposes or property investments.

The limit on Income Tax reliefs

Be aware that HMRC imposes a cap on the total amount of certain Income Tax reliefs you can claim in a single tax year. This doesn't apply to all reliefs, but it's worth checking if you're claiming multiple investment or business reliefs.

How to claim

Most of these reliefs are claimed through your Self Assessment tax return. HMRC provides detailed helpsheets for each type of relief to guide you through the specific boxes to complete.

For Blind Person's Allowance and Maintenance Payments Relief, you'll need to contact HMRC directly on 0300 200 3301.

If you're unsure whether you qualify for any of these reliefs or need help claiming them, keep records of relevant documentation such as certificates, court orders, or investment documents.

Sources

• Blind Person's Allowance
• Help with other tax reliefs on your Self Assessment tax return
• Income tax relief on maintenance payments

This article provides general guidance based on current HMRC rules. For advice specific to your situation, speak to your accountant.