Question follow-through · 113770

Childminding: Tax Allowances

To ask the Chancellor of the Exchequer, what estimate HMRC has made of the number of childminders who will leave the profession as a result of the removal of the wear and tear allowance when they start using the digital tax system.

answeredKirsty BlackmanTreasury

About this written question

A written question asks a government minister for information in writing. Parliament publishes the question and any answer.

Answering body
Treasury
Tabled
20 Feb 2026
Target answer date
24 Feb 2026
Answer
27 Feb 2026 · 7 calendar days after tabling

Elapsed calendar days describe the record timeline, not whether Parliament considers an answer on time.

More questions by this MP on Economy and business

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Recorded timeline

  1. 20 Feb 2026

    Question tabled

    To ask the Chancellor of the Exchequer, what estimate HMRC has made of the number of childminders who will leave the profession as a result of the removal of the wear and tear allowance when they start using the digital tax system.

  2. 24 Feb 2026

    Target answer date

    Date supplied by the official written-questions record.

  3. 27 Feb 2026

    Answer published

    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 ...

Open official record

Official data retrieved 28 Sept 2026.

Later records

Possible follow-up questions

Strong links require the same MP, department and exact heading. Other same-department questions are shown as unreviewed candidates, not as confirmed follow-ups. No debate link is asserted unless a stable source relationship exists.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Childminding: Taxation

23 Feb 2026 · To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of (a) Making Tax Digital and (b) changes in the wear and tear allowance on childminders.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Childminding: Taxation

23 Feb 2026 · To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of delaying the application of "Making Tax Digital" to childminders.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Childminding: Taxation

23 Feb 2026 · To ask the Chancellor of the Exchequer, what estimate her Department has made of the likely change to tax receipts due to the (a) move to 'Making Tax Digital' and (b) removal of Wear and Tear tax free allowance for childminders.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Childminding: Taxation

23 Feb 2026 · To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Making Tax Digital on the number of childminders.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

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Foreign Companies: Taxation

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Unreviewed candidateSame MP and department; topic relationship is unreviewed

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Unreviewed candidateSame MP and department; topic relationship is unreviewed

Whisky: Excise Duties

28 Aug 2026 · To ask the Chancellor of the Exchequer, what estimate he has made of total Treasury revenue generated from Scotch Whisky following the increase in duty in 2024.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Police Scotland: Employers' Contributions

8 Sept 2026 · To ask the Chancellor of the Exchequer, what was the total value paid by Police Scotland in employer’s National Insurance contributions in the financial year 2025-26.

Unreviewed candidateSame MP and department; topic relationship is unreviewed

Scottish Prison Service: Employers' Contributions

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Unreviewed candidateSame MP and department; topic relationship is unreviewed

Scottish Fire and Rescue Service: Employers' Contributions

8 Sept 2026 · To ask the Chancellor of the Exchequer, what was the total value paid by the Scottish Fire and Rescue Service in employer’s National Insurance contributions in the financial year 2025-26.