Written questions

Childminding: Tax Allowances

Commons · Question 118436 · Tabled 5 Mar 2026 · Department for Education · Official record

Answered 23 Apr 2026

Question

Asked by Jess Brown-Fuller

To ask the Secretary of State for Education, whether she has made an assessment of the potential impact of removing the wear and tear allowance on (a) the finances of childminders and (b) early years and childcare provision in Chichester constituency.

Answer

Answered by Olivia Bailey, 23 Apr 2026

Under HMRC’s ‘Making Tax Digital’ system, childminders can still claim tax relief for things they buy, repair, or replace for their business, such as furniture, equipment, and household items. This change standardises the way that sole traders record and ...