Written questions

Childminding: Tax Allowances

Commons · Question 113770 · Tabled 20 Feb 2026 · Treasury · Official record

Answered 27 Feb 2026

Question

Asked by Kirsty Blackman

To ask the Chancellor of the Exchequer, what estimate HMRC has made of the number of childminders who will leave the profession as a result of the removal of the wear and tear allowance when they start using the digital tax system.

Answer

Answered by Dan Tomlinson, 27 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 ...

Childminding: Tax Allowances | Written question | Institrace