Written Question·Department for Education·UIN 114824

Childminding: Tax Allowances

Tabled: 23 February 2026

Answered: 3 March 2026

Question

Dame Caroline Dinenage

To ask the Secretary of State for Education, what assessment she has made of the potential impact of the removal of the wear and tear allowance for childminders within Making Tax Digital on the number of childminders in Gosport.

Answer

Olivia Bailey

The expansion of the early years entitlements is set to benefit childminders. The national average three and four-year-old hourly funding rate for local authorities is increasing by 4.1%, the two-year-old hourly funding rate is increasing by 3.3%, and the...

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