Written Question·Department for Education·UIN 113682

Childminding: Tax Allowances

Tabled: 20 February 2026

Answered: 3 March 2026

Question

Mohammad Yasin

To ask the Secretary of State for Education, what assessment has been made of the potential impact of removing the 10% wear and tear allowance for childminders from April 2026 on the financial sustainability of home-based childcare provision; what conside

Answer

Olivia Bailey

The expansion of the early years entitlements is set to benefit childminders. The national average three and four-year-old hourly funding rate for local authorities is increasing by 4.1%, the two-year-old hourly funding rate is increasing by 3.3%, and the...

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