Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment her Department has made of the impact of the removal of the 10 per cent wear-and-tear tax deduction for childminders as part of the move to Making Tax Digital for Income Tax on (a) childminders in Northern Ireland, (b) the sustainability of the childminding sector and (c) the (i) affordability and (b) availability of childcare for local families.

The Chancellor discusses a range of policy matters with Ministerial colleagues.

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.