These things are important, so you would make special allowances.
The instructions on page 2 specifies who should claim the special allowance.
They are provided with special allowances to buy their own food.
This special allowance was described as "largely symbolic in nature, but it is a sign of the changing times".
I think we make special allowances for non-humanoids, but that's another discussion.
Step 3 is your special allowance under the flat rate scheme.
In some cases, a child with bipolar disorder may need special allowances at school.
"There is a special allowance of 9 cents a mile just for going to the doctor."
There is a special allowance for people aged 65 or over with modest incomes.
I cannot make any special allowances for a Greek company.