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 are considering the concerns raised by childminders and in correspondence from the Scottish Childminding Association and will make representations to the UK Government on behalf of Scottish childminders, recognising the reserved nature of self-assessment for income tax.Our support for the 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. S6W...