Childminding: Tax Allowances

Summary

To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the removal of the 10% wear and tear allowance for child minders within Making Tax Digital on the level of complexity for users of the system.

This text is taken from the official record. PoliticalRepo does not editorialize.

Timeline

1. 22 January 2026

   Written question

   To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the removal of the 10% wear and tear allowance for child minders within Making Tax Digital on the level of complexity for users of the system.

   Source: Commons

2. 29 January 2026

   Answer

   At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thre...

   Source: Written answer

Votes

No vote records are attached yet.

Versions

No version snapshots stored. Document URLs remain at the source.

Documents

No documents linked.

Sponsors

• · Treasury · Answering body

Related records

No cross-record relationships stored yet.