Written Question·Treasury·UIN 114844

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 estimate her Department has made of the likely change to tax receipts due to the (a) move to 'Making Tax Digital' and (b) removal of Wear and Tear tax free allowance for 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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