Written Question·Treasury·UIN 117315

Childminding: Income Tax

Tabled: 3 March 2026
Answered: 9 March 2026
Named Day

Question

Stephen Gethins

Scottish National PartyArbroath and Broughty Ferry

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of Making Tax Digital for Income Tax on self-employed childminders.

Answer

Dan Tomlinson
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 ...

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