Childminding: Tax Allowances
Commons · Question 114824 · Tabled 23 Feb 2026 · Department for Education · Official record
Answered 3 Mar 2026
Question
Asked by Dame Caroline Dinenage
To ask the Secretary of State for Education, what assessment she has made of the potential impact of the removal of the wear and tear allowance for childminders within Making Tax Digital on the number of childminders in Gosport.
Answer
Answered by Olivia Bailey, 3 Mar 2026
The expansion of the early years entitlements is set to benefit childminders. The national average three and four-year-old hourly funding rate for local authorities is increasing by 4.1%, the two-year-old hourly funding rate is increasing by 3.3%, and the...