Written Question·Treasury·UIN 113771
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, how much revenue HMRC expects to collect due to the removal of the wear and tear allowance.
Answer
Dan TomlinsonChildminders 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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