Written Question·Treasury·UIN 116046

Childminding: Tax Allowances

Tabled: 25 February 2026

Answered: 4 March 2026

Question

Claire Hanna

Social Democratic & Labour Party — Belfast South and Mid Down

To ask the Chancellor of the Exchequer, how many childminders i) across the UK ii) in Northern Ireland are expected to be impacted by the loss of the 10% wear and tear allowance.

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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