Current status: Answered by Natalie Don-Innes on 12 February 2026
To ask the Scottish Government what assessment it has made of any potential impact of HMRC’s proposed changes to the tax-free Wear and Tear allowance for childminders on the childminding sector.
Self-assessment for income tax is reserved to the UK Government, however given the devolved nature of childminding legislation and regulation, it is disappointing childminders in Scotland were not consulted regarding changes to the administration of the wear and tear tax relief allowance.
Scottish Ministers understand the concerns the sector has raised about increased administrative work for childminders, and the creation of a two tier system which may impact childcare capacity and childminders’ income. As such, we wrote to the Exchequer Secretary to the Treasury on 4 February 2026 highlighting these concerns and asking the UK Government to consider pausing implementation.
Our support for Scotland’s childminding sector in 2025-26 included a further £1.6m funding for the Scottish Childminding Association to continue delivering a national programme of childminder recruitment and retention.