Written Question·Treasury·UIN 112948

Childminding: Tax Allowances

Tabled: 11 February 2026

Answered: 23 February 2026

Named Day

Question

Vikki Slade

Liberal Democrat — Mid Dorset and North Poole

To ask the Chancellor of the Exchequer, what steps her Department is planning to take to assess the potential impact of the removal of the wear and tear allowance within Making Tax Digital on the (a) sustainability of the childminding sector and (b) avail

Answer

Dan Tomlinson

Childminders make a significant contribution to children’s development, learning, and wellbeing. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases ...

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