The information below is based on HMRC guidance and is provided for general reference only. Tax rules can change, so always check the latest HMRC guidance or speak to a qualified accountant for advice on your specific situation. tiney is not able to provide tax or accounting advice.
HMRC has published guidance on the expenses childminders can claim. Here's a summary of what you can typically expense:
Household costs (based on hours worked)
You can claim a percentage of your household costs based on how many hours you work each week.
Hours worked per week | Heating & lighting | Water rates, council tax & rent |
10 hours | 8% | 2% |
15 hours | 12% | 4% |
20 hours | 17% | 5% |
25 hours | 21% | 6% |
30 hours | 25% | 7% |
35 hours | 29% | 9% |
40+ hours | 33% | 10% |
Wear and tear allowance
You can claim 10% of your total childminding income to cover wear and tear on furniture and household items. This is instead of claiming for individual replacement items.
Food and drink
You’re allowed to expense the costs of food and drink provided to children you care for. It’s okay to make a reasonable estimate for the cost of these.
Travel and car expenses
You can claim either:
Simplified mileage rates (currently 45p per mile for the first 10,000 miles, then 25p per mile), or
Actual costs for fuel, insurance, repairs etc. (proportioned for business use)
Other allowable expenses
Toys and play equipment
Books and educational materials
Outings and entry fees
Safety equipment (stair gates, socket covers, etc.)
Stationery
Travel fares (buses, trains, etc.)
Your tiney membership fee, and any other childminding organisation membership fees
Public liability insurance premiums
Telephone costs for childminding purposes
Cleaning costs related to childminding
What about receipts?
According to HMRC guidance:
Receipts are not required for individual items costing less than £10
Receipts are required if you buy multiple items at once totalling £10 or more
It's good practice to keep receipts for your purchases
Remember: You can only claim expenses that are "wholly and exclusively" for your childminding business, or claim the appropriate proportion of shared costs.