Written Question·Treasury·UIN 113939
Childminding: Tax Allowances
Tabled: 20 February 2026
Answered: 27 February 2026
Question
Ben Obese-Jecty
Conservative — Huntingdon
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the removal of the 10% Wear and Tear allowance on childminders transitioning to Making Tax Digital.
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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