Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of removing the wear and tear allowance for childminders under Making Tax Digital.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.
Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for Income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
The Government will monitor the impact of Making Tax Digital (MTD) for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what diplomatic steps she has taken with her international counterparts to help ensure the independence of Armenia’s Apostolic Christian Church.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
I refer the Rt Hon Member to the answer provided on 17 November 2025 to Question 89462.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what assessment her Department has made of Prime Minister of Armenia moving to enact state control of the Armenian Apostolic Church.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
I refer the Rt Hon Member to the answer provided on 17 November 2025 to Question 89462.
Asked by: Iain Duncan Smith (Conservative - Chingford and Woodford Green)
Question to the Foreign, Commonwealth & Development Office:
To ask the Secretary of State for Foreign, Commonwealth and Development Affairs, what assessment her Department has made of the state of religious freedom in Armenia.
Answered by Stephen Doughty - Minister of State (Foreign, Commonwealth and Development Office)
I refer the Rt Hon Member to the answer provided on 17 November 2025 to Question 89462.