Childminding: Tax Allowances
Commons · Question 110314 · Tabled 3 Feb 2026 · Treasury · Official record
Answered 11 Feb 2026
Question
Asked by Sir Iain Duncan Smith
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the wear and tear allowance for childminders under Making Tax Digital.
Answer
Answered by Dan Tomlinson, 11 Feb 2026
Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local ...