Written Question·Treasury·UIN 113772

Childminding: Tax Allowances

Tabled: 20 February 2026
Answered: 27 February 2026

Question

Kirsty Blackman

Scottish National PartyAberdeen North

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the removal of the wear and tear allowance for childminders on jobs which rely on the provision of childcare by childminders.

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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