Childminding: Tax Allowances
Commons · Question 113939 · Tabled 20 Feb 2026 · Treasury · Official record
Answered 27 Feb 2026
Question
Asked by Ben Obese-Jecty
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the removal of the 10% Wear and Tear allowance on childminders transitioning to Making Tax Digital.
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 ...