News and Events

February 2026
News
News
BLOG | Childminding and HMRC: Time for a Pause
In response to this current situation, Graeme McAlister, the Chief Executive of SCMA, has published a BLOG, which provides further context in relation to childminding in Scotland including Scotland-specific data and results from the survey.
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Scottish Government supports SCMA’s and members’ calls for HMRC change on ‘wear and tear’ to be paused
SCMA has been actively raising concerns and calling upon HMRC to reconsider its unexpected changes to the long-established ‘wear and tear’ expense for childminders under Making Tax Digital for Income Tax (MTD).
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