Question to the HM Treasury:

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.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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 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.

HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. The Government will monitor the impact of 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.

Question to the HM Treasury:

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.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

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 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.

HMRC engaged with stakeholders including Coram PACEY ahead of Budget 2025. The Government will monitor the impact of 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.

Question to the Scotland Office:

To ask the Secretary of State for Scotland, (a) how many policy staff job posts there are in his Department and (b) what the salary band is for each post.

Answered by Kirsty McNeill - Parliamentary Under-Secretary (Scotland Office)

The Scotland Office has 30 policy posts which are spread across the following salary bands:

Question to the Ministry of Housing, Communities and Local Government:

To ask the Secretary of State for Housing, Communities and Local Government, what funding in real terms was allocated from the UK Shared Prosperity Fund to organisations providing support for victims of sexual violence and domestic abuse in Scotland in (a) 2023–24, (b) 2024–25 (c) 2025–26 and (d) 2026-27.

Answered by Miatta Fahnbulleh - Parliamentary Under-Secretary (Housing, Communities and Local Government)

The UK Shared Prosperity Fund (UKSPF) has a light-touch delegated delivery model, empowering lead local authorities to make decisions on how funding is allocated in their area. As a result, MHCLG does not hold annual project level data.

However, lead local authorities have reported investment in five discrete projects supporting victims of sexual violence and domestic abuse in Scotland over the period April 2022 to March 2026, to the value of £307,714 (actual cost). We anticipate that other projects will also have supported victims of sexual violence and domestic abuse as part of their work, but this information is not held by the department.

The UK Shared Prosperity Fund is ending in March 2026. No new funding has been allocated for the period 2026-27.

Statement of Changes in Immigration Rules (No. 2)

Government response to Israel’s West Bank annexation plan

Buying community energy locally

Found: Chorley) (Chair) Lee Anderson (Reform UK; Ashfield) Mr Clive Betts (Labour; Sheffield South East) Kirsty Blackman

Found: Chorley) (Chair) Lee Anderson (Reform UK; Ashfield) Mr Clive Betts (Labour; Sheffield South East) Kirsty Blackman

Found: 2024 Members present Sir Lindsay Hoyle, in the Chair Lee Anderson MP Mr Clive Betts MP Kirsty Blackman

Found: Chorley) (Chair) Lee Anderson (Reform UK; Ashfield) Mr Clive Betts (Labour; Sheffield South East) Kirsty Blackman

Found: Chorley) (Chair) Lee Anderson (Reform UK; Ashfield) Mr Clive Betts (Labour; Sheffield South East) Kirsty Blackman