questionText: To ask the Chancellor of the Exchequer, what steps the Government is taking to protect the tax relief available to childminders under the current HMRC expenses agreement in light of the move Making Tax Digital, including the wear-and-tear allowance; and whether prior consultation will be issued before any changes.
answerText: At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders who are mandated into Making Tax Digital (MTD). We will phase in this change between 2026 and 2028, in line with the MTD income threshol...
heading: Childminding: Tax Allowances