Written Question·Department for Education·UIN 110584
Childminding: Taxation
Tabled: 3 February 2026
Answered: 4 March 2026
Question
Mike Martin
Liberal Democrat — Tunbridge Wells
To ask the Secretary of State for Education, what assessment her Department has made of the potential impact of introducing Making Tax Digital at the same time as removing the wear and tear allowance on childminders.
Answer
Olivia BaileyThe department is taking a range of measures to support the financial sustainability of childminding businesses and other early years providers. From April 2026, local authorities will be required to pass at least 97% of their funding directly to provider...
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