Department for Education

I refer my hon. Friend, the Member for Bedford to the answer of 14 October 2025 to Question 77400.

The Teachers’ Pensions Regulations currently provide for supply teachers to participate in the teachers’ pension scheme (TPS) where they are employed by a scheme employer. These are local authorities, academies and further education colleges. This includes supply teachers who are recruited by a supply agency but then employed directly, under a contract of employment, by the scheme employer.

Where supply teachers are self-employed or remain employed by a supply agency and their services are provided under a ‘contract for services’, it is not possible for them to participate in the TPS as there is no organisation to undertake the employer role, including remitting contributions to the scheme.

Supply teachers employed by agencies will continue to have access to alternative workplace pensions.

The Teachers’ Pensions Regulations currently provide for supply teachers to participate in the teachers’ pension scheme (TPS) where they are employed by a scheme employer. These are local authorities, academies and further education colleges. This includes supply teachers who are recruited by a supply agency but then employed directly, under a contract of employment, by the scheme employer.

Where supply teachers are self-employed or remain employed by a supply agency and their services are provided under a ‘contract for services’, it is not possible for them to participate in the TPS as there is no organisation to undertake the employer role, including remitting contributions to the scheme.

Supply teachers employed by agencies will continue to have access to alternative workplace pensions.

Recalculating benefits for retired members is a complex process. For those members retiring, these cases are relatively straightforward as no benefits are already in payment. For retired members, additional complications around tax, interest rules and system functionality required extensive consultation.

Capita, as the Teachers’ Pensions Scheme (TPS) administrator, are processing Remediable Service Statement (RSS) choices and aim to complete payments as quickly as possible.

The issuing and payment of members’ RSS choices is a high priority and the department is continually exploring ways to improve payment times with Capita, which includes recruiting additional staff and automating functions wherever possible. Members’ original pension benefits will continue to be paid until their choice has been implemented.

In summer 2026, administration of the TPS will become the responsibility of Tata Consultancy Services (TCS). The department is working with TCS to finalise the timeline for issuing all RSSs and any subsequent payments.

In December, the department announced at least £3 billion for high needs capital between 2026/27 and 2029/30 to support children and young people with special educational needs and disabilities or who require alternative provision. This funding is intended to create facilities within mainstream schools that can deliver more intensive support adapted to suit the pupils’ needs. It can also be used to adapt mainstream schools to be more accessible and to create special school places for pupils with the most complex needs. We will confirm local authority allocations later this spring.

The department continues to work closely with The Arthur Terry Learning Partnership to ensure rapid and sustained improvement across its schools. This includes weekly meetings focused on stabilising learning and supporting both staff and pupils across the trust. Leadership and governance at the trust have been significantly strengthened, with changes to both its executive team and board, helping to ensure the capability and capacity to drive the necessary improvements. The department will continue to monitor progress closely and provide support to secure financial sustainability and high‑quality education for all pupils within the trust. The government is delivering on its manifesto commitment by legislating to introduce Ofsted inspection of academy trusts, and related intervention powers for the department. Trust inspection will help drive better outcomes for children and provide greater confidence for parents.

Improving inclusivity and expertise in mainstream settings is a key part of the government’s ambition to ensure that all children and young people receive the support they need to achieve and thrive, in the most appropriate setting.

The department has recently announced a new £200 million landmark teacher training programme which will support the workforce in identifying and supporting the individual needs of learners.

By 2028, we will have invested up to £15 million to build the evidence base for the National Inclusion Standards. This will include a digital library of high-quality identification tools and provision across the 0-25 system covering all layers of support and making clear what provision should be available in every setting.

The special educational needs and disabilities Code of Practice sets out expectations for supporting neurodiverse learners, and places strong emphasis on inclusive practice.

It remains the case that providers have responsibilities under the Equality Act 2010 to make reasonable adjustments for all their disabled students.

Retaining more skilled teachers is key to delivering our pledge to recruit 6,500 additional teachers. Our ‘Improve workload and wellbeing for school staff’ service, developed alongside school leaders, provides a range of resources for schools to review and reduce workload, and improve staff wellbeing.

We are also providing targeted retention incentives worth up to £6,000 after tax for early career teachers in key subjects, with three schools eligible for this in the Gloucester constituency and 18 in the wider local authority. These incentives are available alongside a pay rise of nearly 10% over two years for all teachers.

We lose too many female teachers from the profession. We will fund schools to double the period of full maternity pay from four weeks to eight weeks.

We are also funding a programme focused on embedding flexible working, an important driver for teacher retention, in schools and multi academy trusts (MATs). These schools and MATs champion flexible working and provide bespoke peer support to other local schools.

The flexible working ambassador school for the South West, including Gloucester, is Malmesbury School and can be contacted through the programme website: https://flexibleworkingineducation.co.uk/about-fwams.

I refer the hon. Member for Farnham and Bordon to the answer provided on 26 February 2026 to Question 111782.

The department’s model articles for academy trusts set out that a trustee who is employed by the academy trust shall not be eligible for election as chair or vice chair. The board holds the chief executive to account for the day to day running of the trust. To support transparency, the chair’s details must be recorded on Get Information About Schools (GIAS). As of 16 February 2026, there were no trusts recorded on GIAS showing the same person as chair and chief executive.

Schools, academies and local authorities are responsible for the recruitment of their supply teachers, which includes deciding whether to use private supply agencies to fill temporary posts or cover teacher absence.

A supply teacher’s pay and working conditions will depend on who employs the supply teacher.

​Supply teachers employed directly by a state maintained school or local authority must be paid in accordance with the statutory arrangements for teachers laid down in the school teachers’ pay and conditions document.

​If a supply teacher is employed by a private agency or non-maintained school, the employer can set the rate of pay and conditions of employment.

Tackling unacceptable practices and excessive supplier margins within the teacher supply market is a core part of our ‘Maximising value for pupils’ programme. As part of this, we have introduced an expectation for schools to use the new iteration of the supply teachers and temporary staffing framework when sourcing agencies, which offers a list of preferred suppliers that schools can access, all of which must be transparent with schools about the rates they charge.

The updated Relationships and sex education (RSE) and health education (RSHE) guidance is clear that children and young people should be taught about the risks associated with gambling, including the accumulation of debt. This guidance can be read in full here:

https://www.gov.uk/government/publications/relationships-education-relationships-and-sex-education-rse-and-health-education.

Content is taught at both primary and secondary education and in reviewing the guidance, the department worked with ‘Gambling With Lives’ as part of the stakeholder engagement process.

Schools have flexibility over how they teach issues and the materials they use, however the guidance is clear that schools should check that external resources are accurate and unbiased.

As part of the statutory gambling levy prevention programme, the Gambling Harms Prevention Grant Fund was launched this month. This may include education programmes and interventions for children and young people, and competing organisations will be required to sign up to demonstrate their commitment to moving towards a new public health approach, independent of industry funding.

Educational psychologists (EPs) play a critical role in supporting children and young people with special educational needs and disabilities (SEND). However, their capacity is often limited by high volumes of statutory assessments, compounding local authorities’ struggles with recruitment and retention.

This is why the department is investing £26 million to train at least 200 EPs per year in 2026 and 2027, followed by further investment from 2028 to expand this training scheme, subject to future spending review. After graduation, these EPs will be required to work within a local authority in England for at least three years. This investment will help to ensure that more EPs are available to provide support, including strengthening inclusive mainstream, identifying and supporting needs earlier, and bolstering capacity to deliver assessments.

We will strengthen mainstream education settings’ capability by providing access to universal and targeted support from key services, including EPs. We want more opportunities for EPs to work in mainstream settings to support children with SEND, and we are providing around £1.8 billion over the next three years for local area partnerships, including local authorities and integrated care boards, to work together to develop a new ‘Experts at Hand’ offer.

The statutory duty to provide sufficient school places, including for pupils with special educational needs and disabilities (SEND), sits with local authorities. To support this, the department has announced at least £3 billion of high needs capital funding for 2026/27 to 2029/30. We will confirm local authority allocations for the 2026/27 share of this funding in the spring.

This builds on the £740 million invested in 2025/26. Of this funding, Middlesbrough has been allocated just over £1.4 million and Stockton-on-Tees has been allocated just over £2.2 million.

Additionally, there are two planned schools in the special and alternative provision free schools pipeline in these local authorities: a 100 place special school in Middlesbrough and a 100 place alternative provision in Stockton-on-Tees. The local authorities have the option to continue with central delivery of these schools but are currently considering our offer of alternative funding to deliver these places themselves, in line with my right hon. Friend, the Secretary of State for Education’s written statement of 15 December 2025.

High needs revenue funding allocations for specialist provision in Middlesbrough and Stockton-on-Tees have increased to over £44 million and over £46 million respectively in the 2025/26 financial year and will continue at these increased levels in 2026/27.

The statutory duty to provide sufficient school places, including for pupils with special educational needs and disabilities (SEND), sits with local authorities. To support this, the department has announced at least £3 billion of high needs capital funding for 2026/27 to 2029/30. We will confirm local authority allocations for the 2026/27 share of this funding in the spring.

This builds on the £740 million invested in 2025/26. Of this funding, Middlesbrough has been allocated just over £1.4 million and Stockton-on-Tees has been allocated just over £2.2 million.

Additionally, there are two planned schools in the special and alternative provision free schools pipeline in these local authorities: a 100 place special school in Middlesbrough and a 100 place alternative provision in Stockton-on-Tees. The local authorities have the option to continue with central delivery of these schools but are currently considering our offer of alternative funding to deliver these places themselves, in line with my right hon. Friend, the Secretary of State for Education’s written statement of 15 December 2025.

High needs revenue funding allocations for specialist provision in Middlesbrough and Stockton-on-Tees have increased to over £44 million and over £46 million respectively in the 2025/26 financial year and will continue at these increased levels in 2026/27.

The statutory duty to provide sufficient school places, including for pupils with special educational needs and disabilities (SEND), sits with local authorities. To support this, the department has announced at least £3 billion of high needs capital funding for 2026/27 to 2029/30. We will confirm local authority allocations for the 2026/27 share of this funding in the spring.

This builds on the £740 million invested in 2025/26. Of this funding, Middlesbrough has been allocated just over £1.4 million and Stockton-on-Tees has been allocated just over £2.2 million.

Additionally, there are two planned schools in the special and alternative provision free schools pipeline in these local authorities: a 100 place special school in Middlesbrough and a 100 place alternative provision in Stockton-on-Tees. The local authorities have the option to continue with central delivery of these schools but are currently considering our offer of alternative funding to deliver these places themselves, in line with my right hon. Friend, the Secretary of State for Education’s written statement of 15 December 2025.

High needs revenue funding allocations for specialist provision in Middlesbrough and Stockton-on-Tees have increased to over £44 million and over £46 million respectively in the 2025/26 financial year and will continue at these increased levels in 2026/27.

The statutory duty to provide sufficient school places, including for pupils with special educational needs and disabilities (SEND), sits with local authorities. To support this, the department has announced at least £3 billion of high needs capital funding for 2026/27 to 2029/30. We will confirm local authority allocations for the 2026/27 share of this funding in the spring.

This builds on the £740 million invested in 2025/26. Of this funding, Middlesbrough has been allocated just over £1.4 million and Stockton-on-Tees has been allocated just over £2.2 million.

Additionally, there are two planned schools in the special and alternative provision free schools pipeline in these local authorities: a 100 place special school in Middlesbrough and a 100 place alternative provision in Stockton-on-Tees. The local authorities have the option to continue with central delivery of these schools but are currently considering our offer of alternative funding to deliver these places themselves, in line with my right hon. Friend, the Secretary of State for Education’s written statement of 15 December 2025.

High needs revenue funding allocations for specialist provision in Middlesbrough and Stockton-on-Tees have increased to over £44 million and over £46 million respectively in the 2025/26 financial year and will continue at these increased levels in 2026/27.

The Education Act is clear that schools and teachers must remain politically impartial. The department has published clear and comprehensive guidance which should help those working with and in schools to better understand legal duties on political impartiality. The guidance can be found here: https://www.gov.uk/government/publications/political-impartiality-in-schools/political-impartiality-in-schools.

The requested information is not held by the department.

The requested information is not held by the department.

The government is committed to supporting modern foreign languages across schools, and across the languages pipeline. In our response to the independent Curriculum and Assessment Review, we made a commitment to work with the sector to understand successful approaches to supporting the languages pipeline. This starts at primary by reforming the curriculum, increasing take up at GCSE, and boosting demand at A level and degree level, to meet future social and economic needs, including learning from successful local models.

Subject to the passage of the Children’s Wellbeing and Schools Bill, we are also requiring academy schools to teach the revised national curriculum, including languages programmes of study. We are also supporting the quality of languages teaching through continued investment in the National Consortium for Languages Education, which provides teachers with national high-quality professional development.

The department’s ’Academy trust governance guide’ and ‘Academy trust handbook’ set out the role and responsibilities of the chair of trustees. The guidance also outlines the skills, expertise, and behaviours that any trustee needs for the board to carry out its functions effectively.

The board, led by the chair, holds the senior executive leader to account for the day to day running of the trust. The chair also ensures the board operates effectively and plays a central role in establishing the highest expectations for professional standards, governance, and accountability.

The department’s model articles specify that any trustee employed by the academy trust is not eligible to serve as chair or vice-chair.

To support transparency, the chair’s details must be recorded on Get Information About Schools. Their details, along with any relevant business interests, must also be published on the trust’s website.

Despite the challenging fiscal context, this government is taking action to restore teaching as the highly valued profession it should be. This includes prioritising pay with above inflation increases of almost 10% over two years.

Our latest pay proposal of 6.5% over three years, when combined with the last two increases, would mean that teacher pay would rise by almost 17% across this parliament, equating to a real terms increase of almost 4%.

Final decisions on the 2026/27 pay award will be made following recommendations from the independent pay review body process, which is ongoing.

All state funded schools are required to teach first aid as part of the statutory health education set out in the Relationships, Sex and Health education (RSHE) statutory guidance. Independent schools are required to cover health education as part of their responsibility to provide personal, social, health and economic (PSHE) education and it is good practice to follow the statutory Health Education curriculum.

The statutory RSHE guidance includes basic first aid for primary school children, for example dealing with common injuries, such as head injuries and pupils. In secondary schools, pupils are taught additional first aid such as how to administer CPR, or the purpose of defibrillators and how to use them.

The guidance sets out that it is for schools to decide how they teach RSHE topics, including first aid, including how to draw on expertise available to them locally.

The government has commissioned Oak Academy to make lesson materials freely available.

We are making progress towards our pledge to recruit 6,500 additional teachers. The latest School Workforce Census reported 2,346 more secondary and special school teachers (FTE) in 2024/25 compared to 2023/24.

The same publication also reported one of the lowest leaver rates in recent years, with 1,700 fewer teachers leaving the state-funded sector than the year before. More teachers are also returning to state schools than at any point in the last ten years. The latest data showed 17,274 teachers returned to the classroom.

The future teaching pipeline is also looking positive. Latest initial teacher training census data shows strong growth in trainee numbers, with over 32,000 talented individuals beginning their training last September, a rise of 11% on the previous year, and we exceeded our STEM recruitment target for the first time since it was introduced in 2019.

The number of physics trainees are up 36%, computing up 44%, and maths up by 16%. In total, the data shows an increase of 21% in STEM subjects, exceeding the trainee target, with 6,700 new entrants.

The department takes the wellbeing and mental health of teachers and school staff very seriously.

We have worked with the sector to develop the Education Staff Wellbeing Charter which can be used to inform a whole school or college approach to wellbeing. Over 4,300 schools and colleges have signed up.

We fund Education Support to provide professional supervision for school and college leaders. Over 1,400 leaders have benefitted since April 2024.

The department has funded a mental health lead resource hub to support mental health leads. This includes resources to support staff development and wellbeing.

​Our Improve Workload and Wellbeing service provides resources for schools to reduce workload and improve wellbeing. The department also signposts to a range of mental health resources, including Education Support’s free 24-hour helpline.

Employers have a duty to protect the health, safety and welfare of their employees. Many employers provide employee assistance programmes offering confidential support and counselling. As the duty of care for staff wellbeing rests with employers, assessments of the availability and adequacy of workplace mental health support are made locally.

The current national curriculum includes topics relating to ecosystems, soil health, and climate adaptation within the context of UK food security, and they can also be studied at GCSE and A level.

Work is now underway to deliver a new curriculum and assessment system that is ambitious for every child, rich in knowledge and strong on skills. Programmes of study for each curriculum subject will be refreshed in line with the Curriculum and Assessment Review’s recommendations, and we are working towards a revised national curriculum being published in spring 2027, for first teaching in 2028.

There will be opportunity to provide views on the new curriculum content when the department conducts a public consultation on the draft programmes of study in summer 2026.

The department already has a range of vocational qualifications that provide training in green skills including apprenticeships, T levels, Skills Bootcamps and higher technical qualifications.

The current national curriculum includes topics relating to ecosystems, soil health, and climate adaptation within the context of UK food security, and they can also be studied at GCSE and A level.

Work is now underway to deliver a new curriculum and assessment system that is ambitious for every child, rich in knowledge and strong on skills. Programmes of study for each curriculum subject will be refreshed in line with the Curriculum and Assessment Review’s recommendations, and we are working towards a revised national curriculum being published in spring 2027, for first teaching in 2028.

There will be opportunity to provide views on the new curriculum content when the department conducts a public consultation on the draft programmes of study in summer 2026.

The department already has a range of vocational qualifications that provide training in green skills including apprenticeships, T levels, Skills Bootcamps and higher technical qualifications.

Education is a devolved matter, and the response outlines the information for England only.

Local authorities are responsible for arranging home-to-school travel for eligible children and use a mix of in-house services, passes for free travel on public transport and contracts with private transport operators. Such contracts are a matter for the council and the operator. We encourage councils to have robust arrangements in place. We would expect single-occupancy taxis to be used only when no other solution is appropriate. We are supporting councils through a new home-to-school travel data collection to support benchmarking and publishing guidance to support joined-up decision-making.

We have committed to reform the special educational needs and disabilities system to enable more children to thrive in local mainstream settings. This will mean fewer children will need to travel long distances to access education, reducing the burden on local authorities. These reforms are set out in the Schools White Paper, published on 23 February.

I refer my hon. Friend, the Member for Truro and Falmouth to the answer of 23 February to Question ​​112757​.

Somerset local authority allocates funding for schools in Yeovil constituency. The table below sets out the funding Somerset local authority has received through the schools block of the Dedicated Schools Grant (DSG) since 2019/20. Due to changes in the way that funding is allocated, the department cannot provide equivalent figures before then.

Somerset has historically experienced below-average educational performance at both primary and secondary levels. However, there have been measurable improvements in GCSE and Key Stage 2 outcomes since 2023. The department continues to work closely with the local authority, multi-academy trusts and other local partners to build on this progress, including through the regional improvement for standards and excellence (RISE) targeted and universal services.

The cost of feasibility studies conducted by the department on school building capital projects that did not proceed in the last 5 years is £8,689,888.

These costs are made up of capital funding, property costs, professional and technical services, staff and project management costs, and fees.

Between 2010 and 2024, over £300 million has also been spent on over 50 free schools that subsequently closed, money that could have been invested in places for children with special educational needs and disabilities or addressing urgent condition needs in existing schools.

This is why the department has taken action on the free schools pipeline. Projects that proceed will be those that meet the needs of communities, respond to demographic and housing demand, and raise standards without undermining the viability of existing local schools and colleges.

High needs funding has increased by over £1 billion in the 2025/26 financial year and we are continuing that increased level of funding into next year. The vast majority of this funding is allocated by local authorities to schools, colleges and other settings, including for mainstream schools’ support costs in excess of £6,000 per pupil, to secure the special provision set out in education, health and care plans. Local authorities generally allow some flexibility over how this funding is used by schools, and are responsible for ensuring the school delivers the provision set out in those plans.

The department’s fostering plan, published on 4 February, focuses predominantly on strengthening local authority fostering provision, which has seen the biggest decrease in foster carers in recent years. At the same time, we want to see an expansion of third sector provision, as well as learning from private providers who achieve good outcomes for children and how their best practice can be spread across the system. Our call for evidence explores options to improve financial transparency across local authorities and independent fostering agencies (IFAs).

Wider reforms will also mean that local authorities, working together as regional care co-operatives, can co-ordinate their approach to private provision more effectively. This will mean they can plan and purchase support from IFAs, using collective negotiation to improve value for local government, and ensure that care meets the needs of children.

The department’s fostering plan, published on 4 February, focuses predominantly on strengthening local authority fostering provision, which has seen the biggest decrease in foster carers in recent years. At the same time, we want to see an expansion of third sector provision, as well as learning from private providers who achieve good outcomes for children and how their best practice can be spread across the system. Our call for evidence explores options to improve financial transparency across local authorities and independent fostering agencies (IFAs).

Wider reforms will also mean that local authorities, working together as regional care co-operatives, can co-ordinate their approach to private provision more effectively. This will mean they can plan and purchase support from IFAs, using collective negotiation to improve value for local government, and ensure that care meets the needs of children.

I refer the hon. Member for Stratford-on-Avon to the answer of 2 February 2026 to Question 108822.

The National Year of Reading is a UK wide campaign designed to tackle the steep decline in reading enjoyment amongst children, young people and adults, and to engage new audiences in reading.

’Go All In’ is a fully inclusive campaign, encouraging people to read about whatever interests them, via any genre and all mediums of reading. Embracing a variety of reading formats, from print to digital to audio, can make reading more accessible, engaging and inclusive for both children and adults, including those with neurodiversity and special educational needs.

The campaign is reaching communities across the UK through schools, libraries, businesses and local partners. Libraries, as free to access community hubs, play a central role in supporting participation and helping people of all ages and from all sectors of society to develop a lasting love of reading.

You can find out more about events in your local area by visiting the website here: https://goallin.org.uk/whats-on/.Schools and early years settings in Somerset and across the UK can also access a range of exciting online webinars, resources and activities throughout the year. They can find more information here: https://goallin.org.uk/get-involved/schools/.

I refer the hon. Member for Yeovil, to the answer of 24 February 2026 to Question 112566.

School and trust leaders are responsible for making decisions about staff in school and should follow employment law when carrying out their duties.

The laws protecting whistleblowers also apply to teachers. Details of who can be a whistleblower, and what complaints fall under whistleblowing laws can be found in the ’Whistle blowing for employees’ guidance here: https://www.gov.uk/whistleblowing.

Personal grievances, for example bullying, harassment and discrimination, are not covered by whistleblowing law, unless the particular case is in the public interest, and should instead be raised through a school’s grievance process.

The government has introduced a new measure, through the Employment Rights Act 2025, that will address the misuse of non-disclosure agreements (NDAs) by employers. The government will consult on the conditions under which NDAs can still be validly.

I refer the hon. Member for Newbury to the answer of 16 February 2026 to Question 111973.

Pupil premium and service pupil premium allocations, including at local authority level, can be found here: https://www.gov.uk/government/publications/pupil-premium-allocations-and-conditions-of-grant-2025-to-2026.

The allocations amount in the 2025/26 financial year for Cambridgeshire thus far are as follows:

Quarter 4 pupil premium allocations will be published in late March 2026.

We are working with the sector to expand the number of childminders and make it easier for them to operate, including through increased funding rates and new flexibilities to work with more people and spend more time working from non-domestic premises if they want to.

We are taking a range of measures to support the financial sustainability of childminding businesses and other early years providers. From April 2026, local authorities will be required to pass at least 97% of their funding directly to providers.

We are working with local authorities and others to ensure that childminders and other early years providers can be paid monthly for the funded hours they provide, making their income more stable.

In addition, the expansion of the early years entitlements could benefit childminders in different ways: the national average three- and four-year-old hourly funding rate of local authorities is increasing by 4.1%, the two-year-old hourly funding rate is increasing by 3.3%, and the nine months to two-year-old hourly funding rate is increasing by 3.4%. Childminders may also benefit from an expected increase in demand for places.

Making Tax Digital standardises the way that sole traders record and claim business expenses. It could benefit childminders as it means that any business expenses related to childminding will be included in their tax calculations. We are however aware of the strength of feeling amongst childminders and those who work with them. We have been talking regularly to Coram Pacey, HMRC and others to understand the issue, the effect that it is having on the childminding sector and to make sure that the concerns of childminders are clearly understood. The department emphasises its strong support for childminders, who continue to provide high quality and flexible early education, and do so in a way that families across the country greatly value.

The department is taking a range of measures to support the financial sustainability of childminding businesses and other early years providers. From April 2026, local authorities will be required to pass at least 97% of their funding directly to providers (an increase from 96%). We are also working with local authorities and others to ensure that childminders and other early years providers can be paid monthly for the funded hours they provide, making their income more stable. Furthermore, from 1 November 2024, the government introduced new flexibilities to help childminders join and stay in the profession, supporting the government’s commitment to roll out expanded childcare entitlements and give children the best start in life.

Under HMRC’s ‘Making Tax Digital’ system, childminders can still claim tax relief for things they buy, repair, or replace for their business, such as furniture, equipment, and household items. This change standardises the way that sole traders record and claim business expenses.

We are however aware of the strength of feeling amongst childminders and those who work with them. We have been talking regularly to Coram Pacey, HMRC and others to understand the issue, the effect that it is having on the childminding sector and to make sure that the concerns of childminders are clearly understood. The department emphasises its strong support for childminders, who continue to provide high quality and flexible early education, and do so in a way that families across the country greatly value.

Students attending undergraduate dentistry courses qualify for support from Student Finance England for the first four years of their course. For the fifth and subsequent years of their courses, they qualify for the NHS Bursary and for reduced rate loans for living costs from Student Finance England. Students attending the first year of a four-year graduate entry accelerated programme, qualify for support from Student Finance England. For years two to four, they qualify for the NHS bursary and for reduced rate loans for living costs. We are increasing loans for living costs each year in line with forecast inflation with students from the lowest income families receiving the largest year-on-year cash increases in support. Maximum loans for living costs will increase by 2.71% for the 2026/27 academic year. We will continue to engage with the Department for Health and Social Care to consider the financial support that students in dentistry receive.