Written Question
Monday 12th January 2026
Asked by:
Ian Roome (Liberal Democrat - North Devon)
Question
to the HM Treasury:
To ask the Chancellor of the Exchequer, what steps the Government is taking to protect the tax relief available to childminders under the current HMRC expenses agreement in light of the move Making Tax Digital, including the wear-and-tear allowance; and whether prior consultation will be issued before any changes.
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 who are mandated into Making Tax Digital (MTD). We will phase in this change between 2026 and 2028, in line with the MTD income thresholds.
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, including Coram PACEY, on these changes before the Budget, and are actively working with them to help childminders with the transition, answer any queries they may have, and produce updated guidance in early 2026.
Written Question
Monday 12th January 2026
Asked by:
Ian Roome (Liberal Democrat - North Devon)
Question
to the Ministry of Defence:
To ask the Secretary of State for Defence, whether his Department is taking steps to ensure United States' military aircraft operating from UK military sites are operating in line with international law.
Answered by Al Carns
- Parliamentary Under-Secretary (Ministry of Defence) (Minister for Veterans)
Any United States' operation from a base in the UK is considered on a case-by-case basis, and this includes appropriate consideration of the legal basis for any proposed activity.
Division Vote (Commons)
12 Jan 2026 - Finance (No. 2) Bill -
View Vote Context
Ian Roome (LD) voted Aye
- in line with the party majority
and against the House
One of
64 Liberal Democrat Aye votes vs
0 Liberal Democrat No votes
Vote Tally: Ayes - 185 Noes - 344
Division Vote (Commons)
12 Jan 2026 - Finance (No. 2) Bill -
View Vote Context
Ian Roome (LD) voted No
- in line with the party majority
and against the House
One of
63 Liberal Democrat No votes vs
0 Liberal Democrat Aye votes
Vote Tally: Ayes - 324 Noes - 180
Division Vote (Commons)
12 Jan 2026 - Finance (No. 2) Bill -
View Vote Context
Ian Roome (LD) voted Aye
- in line with the party majority
and against the House
One of
60 Liberal Democrat Aye votes vs
0 Liberal Democrat No votes
Vote Tally: Ayes - 167 Noes - 350
Division Vote (Commons)
12 Jan 2026 - Finance (No. 2) Bill -
View Vote Context
Ian Roome (LD) voted Aye
- in line with the party majority
and against the House
One of
63 Liberal Democrat Aye votes vs
0 Liberal Democrat No votes
Vote Tally: Ayes - 188 Noes - 341
Division Vote (Commons)
12 Jan 2026 - Finance (No. 2) Bill -
View Vote Context
Ian Roome (LD) voted No
- in line with the party majority
and against the House
One of
65 Liberal Democrat No votes vs
0 Liberal Democrat Aye votes
Vote Tally: Ayes - 344 Noes - 181
Division Vote (Commons)
12 Jan 2026 - Clause 1 -
View Vote Context
Ian Roome (LD) voted Aye
- in line with the party majority
and against the House
One of
63 Liberal Democrat Aye votes vs
0 Liberal Democrat No votes
Vote Tally: Ayes - 188 Noes - 341
Division Vote (Commons)
12 Jan 2026 - Clause 1 -
View Vote Context
Ian Roome (LD) voted No
- in line with the party majority
and against the House
One of
65 Liberal Democrat No votes vs
0 Liberal Democrat Aye votes
Vote Tally: Ayes - 344 Noes - 181
Division Vote (Commons)
12 Jan 2026 - Clause 1 -
View Vote Context
Ian Roome (LD) voted Aye
- in line with the party majority
and against the House
One of
64 Liberal Democrat Aye votes vs
0 Liberal Democrat No votes
Vote Tally: Ayes - 185 Noes - 344