Written Question·Treasury·UIN 107542

Childminding: Tax Allowances

Tabled: 21 January 2026
Answered: 29 January 2026

Question

Sorcha Eastwood

AllianceLagan Valley

To ask the Chancellor of the Exchequer, what engagement her Department had with the (a) Department of Education, (b) Department of Health and (c) Department of Finance in Northern Ireland in advance of the announcement of the phased removal of the 10% wea

Answer

Dan Tomlinson
The Chancellor discusses a range of policy matters with Ministerial colleagues. Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business...

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