questionText: To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of reducing the availability of the childcare wear and tear allowance on the (a) affordability of childcare for parents, (b) recruitment and retention of childminders and (c) sustainability of the childcare sector in Scotland.
answerText: 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 ...
heading: Childcare: Tax Allowances