Childcare: Tax Allowances

Summary

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the removal of the automatic wear-and-tear allowance on (a) growth in the childminding sector and (b) the number of childcare places available to parents.

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Timeline

1. 6 January 2026

   Written question

   To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the removal of the automatic wear-and-tear allowance on (a) growth in the childminding sector and (b) the number of childcare places available to parents.

   Source: Commons

2. 13 January 2026

   Answer

   Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local ...

   Source: Written answer

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• · Treasury · Answering body

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