Written Question·Treasury·UIN 107543
Childminding: Tax Allowances
Tabled: 21 January 2026
Answered: 29 January 2026
Question
Sorcha Eastwood
Alliance — Lagan Valley
To ask the Chancellor of the Exchequer, what assessment her Department has made of the impact of the removal of the 10 per cent wear-and-tear tax deduction for childminders as part of the move to Making Tax Digital for Income Tax on (a) childminders in No
Answer
Dan TomlinsonThe 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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