Written Question·Treasury·UIN 113770

Childminding: Tax Allowances

Tabled: 20 February 2026

Answered: 27 February 2026

Question

Kirsty Blackman

Scottish National Party — Aberdeen North

To ask the Chancellor of the Exchequer, what estimate HMRC has made of the number of childminders who will leave the profession as a result of the removal of the wear and tear allowance when they start using the digital tax system.

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 ...

ⓘ

This is an extract from the Parliament API. Search the full answer on Parliament.uk (UIN 113770) →