Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what engagement her Department had with the (a) Department of Education, (b) Department of Health and (c) Department of Finance in Northern Ireland in advance of the announcement of the phased removal of the 10% wear and tear allowance for childminders.

The Chancellor discusses a range of policy matters with Ministerial colleagues.

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.