Question to the Department for Work and Pensions:

To ask the Secretary of State for Work and Pensions, what (a) number and (b) proportion of Universal Credit claimants have income levels above the income tax personal allowance.

Answered by Stephen Timms - Minister of State (Department for Work and Pensions)

The requested information is provided below.

a) In November 2025, 1.9 million people on UC had net earnings above £1047.50 (which is the £12,570 annual personal allowance divided by 12). This includes earnings from employment and self-employment.

b) This equates to 22% of all people on UC.

Notes:

Volume is rounded to the nearest 100,000

Percentage is rounded to the nearest 1%

Question

To ask the Minister for Women and Equalities, when she expects to publish the draft Conversion Practices Bill announced in the 2024 King's Speech.

Answered by Olivia Bailey - Parliamentary Under-Secretary of State (Department for Education) (Equalities)

This Government’s position is that conversion practices are abuse. Such practices have no place in society and must be stopped.

We are absolutely committed to bringing forward a full trans-inclusive ban on conversion practices, starting with publishing our draft Bill as soon as possible for legislative scrutiny.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the likely change to tax receipts due to the (a) move to 'Making Tax Digital' and (b) removal of Wear and Tear tax free allowance for childminders.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. 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.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate HMRC has made of the number of childminders who will leave the profession as a result of the removal of the wear and tear allowance when they start using the digital tax system.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. 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.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

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 wear and tear allowance for childminders on jobs which rely on the provision of childcare by childminders.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. 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.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of (a) Making Tax Digital and (b) changes in the wear and tear allowance on childminders.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. 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.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much revenue HMRC expects to collect due to the removal of the wear and tear allowance.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. 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.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. This ensures childminders receive tax relief for all of the costs that they incur in relation to their childminding business.

The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment she has made of the potential impact of Making Tax Digital on the number of childminders.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. 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.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. 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 ahead of Budget 2025. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of delaying the application of "Making Tax Digital" to childminders.

Answered by Dan Tomlinson - Exchequer Secretary (HM Treasury)

Childminders make a significant contribution to children’s development, learning, and wellbeing. 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.

Only a small proportion of childminders with qualifying income over £50,000 will be mandated into Making Tax Digital (MTD) for income tax from April 2026. Childminders moving to MTD for income tax can continue to claim tax relief for household costs, wear and tear of household items and furniture, and food and drink, by deducting actual business costs. 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 ahead of Budget 2025. The Government will monitor the impact of MTD for income tax on childminders and other home-based childcare providers in the same way as it will for all sole traders moving to MTD for income tax.

Question to the Scotland Office:

To ask the Secretary of State for Scotland, (a) how many policy staff job posts there are in his Department and (b) what the salary band is for each post.

Answered by Kirsty McNeill - Parliamentary Under-Secretary (Scotland Office)

The Scotland Office has 30 policy posts which are spread across the following salary bands:

Kirsty Muir at the 2026 Winter Olympics

Statement of Changes in Immigration Rules (No. 2)

Government response to Israel’s West Bank annexation plan

Buying community energy locally

Scottish Opera founder Sir Alexander Gibson's 100th birthday

Found: 2024 Members present Sir Lindsay Hoyle, in the Chair Lee Anderson MP Mr Clive Betts MP Kirsty Blackman

Found: Chorley) (Chair) Lee Anderson (Reform UK; Ashfield) Mr Clive Betts (Labour; Sheffield South East) Kirsty Blackman

Found: Chorley) (Chair) Lee Anderson (Reform UK; Ashfield) Mr Clive Betts (Labour; Sheffield South East) Kirsty Blackman