Written Question·Treasury·UIN 102102
Childminding: Tax Allowances
Tabled: 2 January 2026
Answered: 12 January 2026
Question
Ian Roome
Liberal Democrat — North Devon
To ask the Chancellor of the Exchequer, what steps the Government is taking to protect the tax relief available to childminders under the current HMRC expenses agreement in light of the move Making Tax Digital, including the wear-and-tear allowance; and w
Answer
Dan TomlinsonAt Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). We will phase in this change between 2026 and 2028, in line with the MTD income threshol...
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