To ask the Minister of Education to detail any engagement his Department has had with HMRC to assess the impact of the removal of the 10 per cent wear-and-tear tax deduction for childminders, as part of the move to Making Tax Digital for Income Tax, on (i) childminders in Northern Ireland; (ii) the sustainability of the childminding sector; and (iii) the (a) affordability; and (b) availability, of childcare for local families.

HMRC is responsible for tax policy and administration across the UK, including Northern Ireland. There has been no engagement by HMRC with my Department on the plans to replace the flat-rate 10% deduction for wear-and-tear with a system based on actual costs. It is my understanding that HMRC will publish guidance on the transition in early 2026.My officials will monitor any impact on childminder provision at a strategic level.

The draft Early Learning and Childcare Strategy, currently out for public consultation, includes actions to support the affordability and accessibility of childcare for families and the sustainability for providers, including childminders.

Following the consultation process, implementation of agreed actions will be subject to Executive agreement and the availability of the budget required.