SCMA calls for Immediate Delay to "Reckless and Ill-Informed" HMRC Tax Changes
Wednesday, 11 March 2026
FOI answer confirms vital impact assessments on childminding workforce have not been conducted. The Scottish Childminding Association (SCMA) is today calling on HMRC to immediately delay the implementation of Making Tax Digital (and intended changes to the long-established ‘wear and tear’ allowance) for childminders due to be implemented on a phased basis from next month, as it is believed this could significantly increase the administrative burden on and reduce the income of childminders - resulting in the potential loss of thousands of childminding spaces for families in Scotland.
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