As many of you know, HMRC has confirmed that the current agreement (BIM52751- Care providers: childminders: expenses) will no longer apply to childminders under Making Tax Digital (MTD). This change affects how childminders claim expenses and report their finances. Of particular concern is the removal of the blanket 10% wear and tear allowance that childminders can currently claim, replaced by the requirement to claim only for actual repairs and purchases made. 

We are acutely aware of the significant worry this announcement has caused among the childminding community and want to assure members we are urging for the allowance to remain.

Make your voice heard with our latest survey

Our latest survey is designed to understand the impact of this change on the childminding sector and gather your feedback on how prepared you feel for the move to MTD. We encourage all childminders to respond – even if you are not part of the first wave of MTD – because input from across the sector is vital. 

Your feedback will help us in discussions with Government to highlight the unique nature of childminding, advocate for continued support for wear-and-tear costs, and assess how the transition to MTD may affect you. 

This survey was developed by Coram PACEY and supported by: Coram PACEY Cymru, Childminding UK, Early Years Alliance, Northern Ireland Childminding Association, Scottish Childminding Association and tiney. 

The survey closes on 5 February 2026.  

Write to your MP

We’ve also put together a template letter to help you lobby your local MP on this issue. As well as setting out the issue clearly, we have left optional space for you to explain how these changes will affect you personally. MPs can be highly influential in highlighting sector-specific challenges and raising issues directly with Government, so sharing your experience in this way can make a real difference for the childminding community. 

We have also designed a letter template that parents can use and send to their MPs to support us on this issue.  

Find your MP’s contact details here 

A note for members in Wales: HMRC works across the UK as the tax authority responsible for collecting taxes and administering various financial services. Therefore, on this occasion, if you live in Wales we would advise you to direct your lobbying towards your local Member of Parliament (MP) who sits in Westminster. It would also be beneficial to share your views, and in doing so raise awareness of issues further, with your local Member of the Senedd (MS). We would also suggest informing Welsh Government officials of the impact these changes by emailing childcareandplaymailbox@gov.wales. 

Related links:

• Our joint letter to HMRC 
• MTD resource page 
• Our latest official statement from Head of Coram PACEY 
• HMRC MTD campaign page