Written Question·Treasury·UIN 107829

Childminding: Taxation

Tabled: 22 January 2026
Answered: 29 January 2026

Question

Luke Taylor

Liberal DemocratSutton and Cheam

To ask the Chancellor of the Exchequer, when she plans to share guidance for child minders as a targeted profession as part of proposed changes in Making Tax Digital.

Answer

Dan Tomlinson
At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thre...

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