SCMA understands the level of concern that members have about the above - both on your potential income, and the additional work which this could cause - and this is why we are making this an absolute priority at this time.
On Monday we emailed all members to notify you that we have joined forces with organisations across the UK, urging HMRC to continue the wear and tear allowance for childminders under Making Tax Digital.
Following up on this, we are continuing to work alongside our UK partners, and together we have produced a survey for members to complete – this aims to further strengthen our message and collect important evidence to support our calls of concern.
Your direct feedback will allow us to illustrate and quantify the impact that these changes will have on you, your childminding business, and the workforce as a whole.
Check your email inbox to access this important survey, and please ensure that you have your say before Thursday 5 February 2026.
The survey should take no more than five minutes of your time – and your input is vital! We want to hear your voice, and for the decision-makers to fully understand and appreciate the true impact of this change on the childminding sector.
What is SCMA advocating for?
- We believe that the intended changes to the ‘wear and tear’ allowance must be urgently paused and that the 10% of income tax-free element/allowance for ‘wear and tear’ retained for all childminders; if this is not possible then the implementation of Making Tax Digital for childminders should be delayed.
- We have serious concerns about the rationale for introducing the changes and lack of consultation on them and believe this should be subjected to parliamentary scrutiny.
- We also recognise your concerns about the potential impact this could have on your income and in particular the additional administrative burden.
What has SCMA also undertaken to represent members' concerns?
- Written collectively, with other childminding organisations from around the UK, to HMRC.
- Produced template letters for members who would like to contact their MP and MSP.
- Written to Natalie Don-Innes MSP, Minister for Children, Young People and the Promise, requesting the Scottish Government’s involvement.
- Engaged cross-party spokespersons in the opposition parties within the Scottish Parliament (Scottish Conservatives, Scottish Greens, Scottish Labour and Scottish Liberal Democrats); and
- Written to all (57) Scottish MPs at Westminster.
In addition - and in some breaking news today - it is very positive to hear that our contact with MSPs has led directly to this matter being raised in the Scottish Parliament today during First Minister's Questions.
Watch a short clip
At SCMA, we continue to advocate for you, and we will – as always – keep you updated on these matters and support you as much as we can.