Tessa Munt

Tessa Munt

Liberal Democrat — Wells and Mendip Hills

Speaking in the House of Commons on 22 January 2026

Debate

Business of the House

Contribution

Changes to income tax reporting from April mean that childminders need to claim tax relief on specific purchases, rather than the current 10% wear and tear allowance. Deanne, one of my local childminders, points out that wear and tear is a daily reality for the few professionals who face very young children in the stages of potty training, sickness, and learning to eat with a spoon and fork and drink with an open cup. Those clients can put carpets and furniture through their paces! Could the Leader of the House speak to his Treasury colleagues about reinstating the wear and tear allowance or introducing an alternative mechanism to recognise the real costs of providing home- based childcare?

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