Written questions

Childminding: Taxation

Commons · Question 114842 · Tabled 23 Feb 2026 · Treasury · Official record

Answered 27 Feb 2026

Question

Asked by Kirsty Blackman

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of (a) Making Tax Digital and (b) changes in the wear and tear allowance on childminders.

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 ...