questionText: To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of Making Tax Digital reforms on childminders who (a) employ assistants and (b) operate from their own homes and have fixed property‑related costs, including the proposed removal of the 10 per cent wear‑and‑tear allowance for those with qualifying income above £50,000.
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: Childminding: Taxation