Written Question·Treasury·UIN 110314
Childminding: Tax Allowances
Tabled: 3 February 2026
Answered: 11 February 2026
Question
Sir Iain Duncan Smith
Conservative — Chingford and Woodford Green
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the wear and tear allowance for childminders under Making Tax Digital.
Answer
Dan TomlinsonChildminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local ...
ⓘ
This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 110314) →