Scottish Childminding Association (SCMA) has joined a co-ordinated effort and signed a
joint letter to HMRC alongside organisations that support and represent childminders across the UK – calling upon HMRC to reconsider its approach to childminder expenses under Making Tax Digital for Income Tax (MTD).
The letter is addressed to HMRC’s First Permanent Secretary and Chief Executive, John-Paul Marks, and we are urgently calling for the continuation of the 10% wear-and-tear allowance, which is no longer applicable for childminders reporting their income and expenses under MTD.
Read the joint letter in full to HMRC
We have made it clear that replacing this allowance with a requirement to claim only for individual items, purchases and repairs places a substantial financial burden on registered childminders who are already over-burdened.
While the change to the wear and tear allowance will begin for some childminders from April 2026 as they transition to Making Tax Digital, the phased rollout means it will ultimately affect all childminders. We have urged HMRC to consider the impact of this decision on the childminding profession and the families who rely on them and retain the wear and tear allowance for childminders under MTD.
Together with organisations that support childminding throughout the UK, SCMA recognises the significant uncertainty and worry that this announcement has caused amongst the childminding workforce. SCMA is meeting with HMRC on this issue this week, and we will keep members informed of our progress in due course.