Retain the 10% wear and tear allowance for childminders, or introduce an equivalent alternative that reflects the additional household costs of providing regulated childcare from home and helps ensure childminding remains financially sustainable.

Childminders provide essential home-based childcare for families, including babies, siblings, children with additional needs, and parents needing flexible or wraparound care. They work from their own homes, so their workplace is also their family home. We believe the 10% wear and tear allowance recognises unavoidable household costs such as utilities, cleaning, equipment use, and general wear. We think removing it risks making childminding financially unsustainable and reducing childcare availability for families.