Written Question·Treasury·UIN 114842

Childminding: Taxation

Tabled: 23 February 2026

Answered: 27 February 2026

Question

Kirsty Blackman

Scottish National Party — Aberdeen North

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of (a) Making Tax Digital and (b) changes in the wear and tear allowance on childminders.

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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