Written Question·Treasury·UIN 103475

Childcare: Tax Allowances

Tabled: 6 January 2026

Answered: 13 January 2026

Named Day

Question

Josh Newbury

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the removal of the automatic wear-and-tear allowance on (a) growth in the childminding sector and (b) the number of childcare places available to parents.

Answer

Dan Tomlinson

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local ...

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