Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what representations she has received on the potential impact of the planned rise in fuel duty on motorists.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

At Budget 2025, the Government announced continued support for people and businesses by extending the temporary 5p fuel duty cut until the end of August 2026. Rates will then gradually return to early 2022 levels. The planned increase in line with inflation for 2026-27 will not take place, with the government uprating fuel duty rates by RPI from April 2027. This will save the average car driver £49 next year compared to previous plans.

The Government received and considered a wide variety of representations in the approach to Budget 2025.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, with reference to the removal of the automatic wear-and-tear allowance for childminders as part of the Making Tax Digital reforms, what steps she will take to ensure childminders receive tax relief for incidental expenses arising from the use of their home for their business.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

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. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.

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.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of the removal of the automatic wear-and-tear allowance on (a) growth in the childminding sector and (b) the number of childcare places available to parents.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders play a vital role in childcare. The Government has eased rules on working from schools and community centres and increased early years funding rates above 2023 average fees. These increases reflect increased costs, and from April 2026, local authorities must pass at least 97 per cent of funding to providers.

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. The threshold from April 2026 is £50,000 of qualifying income, reducing to £30,000 from April 2027 and £20,000 from April 2028.

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.

Marking the 60th anniversary of the University of the Air White Paper

Found: Carmichael (Chair); Juliet Campbell; Charlie Dewhirst; Sarah Dyke; Terry Jermy; Jayne Kirkham; Josh Newbury

Found: Carmichael (Chair); Juliet Campbell; Charlie Dewhirst; Sarah Dyke; Terry Jermy; Jayne Kirkham; Josh Newbury