Childminding: Tax Allowances
Commons · Question 112948 · Tabled 11 Feb 2026 · Treasury · Official record
Answered 23 Feb 2026
Question
Asked by Vikki Slade
To ask the Chancellor of the Exchequer, what steps her Department is planning to take to assess the potential impact of the removal of the wear and tear allowance within Making Tax Digital on the (a) sustainability of the childminding sector and (b) avail
Answer
Answered by Dan Tomlinson, 23 Feb 2026
Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases ...