Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessments and consultation have been undertaken to understand the potential impact of the removal of the 10% wear and tear allowance within Making Tax Digital on the daily running of childminding businesses.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.
Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
HMRC engaged with stakeholders before the Budget and continue to engage with them, and will produce updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK.
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.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, what assessment her Department has made of the potential impact of the removal of the 10% wear and tear allowance for child minders within Making Tax Digital on the level of complexity for users of the system.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.
Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
HMRC engaged with stakeholders before the Budget and continue to engage with them, and will produce updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK.
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.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, when she plans to share guidance for child minders as a targeted profession as part of proposed changes in Making Tax Digital.
Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)
At Budget 2025 the Government confirmed that the standard rules for calculating income tax would apply to childminders within Making Tax Digital (MTD) for Income Tax. We will phase in this change between 2026 and 2028, in line with MTD for Income Tax thresholds. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.
Childminders can continue to claim tax relief for wear and tear by deducting the actual cost of buying, repairing or replacing items. They can also deduct the cost of business expenses such as utilities, cleaning and equipment. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.
HMRC engaged with stakeholders before the Budget and continue to engage with them, and will produce updated guidance for childminders in early 2026. Guidance on business expenses and on MTD for Income Tax is already available on GOV.UK.
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.
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Department for Environment, Food and Rural Affairs:
To ask the Secretary of State for Environment, Food and Rural Affairs, what assessment she has made of the potential impact of (a) customs checks and (b) regulatory barriers in UK-EU trade on food prices.
Answered by Angela Eagle - Minister of State (Department for Environment, Food and Rural Affairs)
Consumer food prices depend on a range of factors including import prices, domestic agricultural prices, domestic labour and manufacturing costs, and Sterling exchange rates. Some of these factors are influenced by our trading arrangements with other countries. Changes in food prices are dependent on changes in one or more of these factors.
One source of barrier facing UK-EU trade are SPS checks. The Government estimates the measures introduced through the Border Target Operating Model would have a minimal impact on consumer food price inflation of less than 0.2 percentage points in total over a 3-year period.
Final_Border_Target_Operating_Model.pdf
Asked by: Luke Taylor (Liberal Democrat - Sutton and Cheam)
Question to the Department for Work and Pensions:
To ask the Secretary of State for Work and Pensions, what steps he is taking to ensure that future reforms to Personal Independence Payment are accompanied by the publication of impact assessments on (a) mental health and (b) poverty.
Answered by Stephen Timms - Minister of State (Department for Work and Pensions)
We have launched the Timms Review to ensure Personal Independence Payment is fair and fit for the future. To ensure lived experience is at the heart of its work, the Review will be co-produced with disabled people, the organisations that represent them, and other experts.
The Review will report to the Secretary of State for Work and Pensions by autumn 2026, and we have committed to holding a general debate in Parliament on its outcomes in government time.
The Government routinely considers impacts to inform ministerial decisions, and information on impacts will be published in line with usual practice, including alongside any legislation.