Written Question·Treasury·UIN 115038

Childminding: Tax Allowances

Tabled: 23 February 2026
Answered: 3 March 2026

Question

Alicia Kearns

ConservativeRutland and Stamford

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the wear and tear allowance on the viability of businesses owned by registered childminders; and what consultation her Department undertook with repre

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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