Written Question·Treasury·UIN 114843

Childminding: Taxation

Tabled: 23 February 2026
Answered: 3 March 2026

Question

Kirsty Blackman

Scottish National PartyAberdeen North

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of delaying the application of "Making Tax Digital" to 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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