Written Question·Department for Education·UIN 108039

Childminding: Tax Allowances

Tabled: 23 January 2026
Answered: 25 February 2026
Named Day

Question

Mr Andrew Snowden

Conservative — Fylde

To ask the Secretary of State for Education, what assessment she has made of the potential impact of the removal of the 10% wear and tear allowance on the number of new childminders entering the profession.

Answer

Olivia Bailey
The department is taking a range of measures to support the financial sustainability of childminding businesses and other early years providers. From April 2026, local authorities will be required to pass at least 97% of their funding directly to provider...
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