What allowable expense can you claim as a childminder?

The allowable expenses for childminders are slightly different from normal business. According to the National Childminders Association (NCMA) there a number of expenses childminders may miss out. These can be dependent on whether you are full time (40+ hours a week), between full time and part time (20 to 40 hours per week) or part time (20 hours per week). Ensure you claim your full entitlement for the following.

Expenses which arise directly out of childminding activities – these can include food, drinks, toys, books, safety equipment, stationery, travel, subscriptions, public liability insurance, telephone calls relating to the children (bills should be itemised). You can also claim business mileage for the use of your own personal car. Ensure you keep receipts for expensive items (over £10).

Heating and lighting – if you’re a full-time childminder you can deduct 1/3 of your household fuel bills. This is reduced if you are not full time (see table below).

Water rates- full time childminders can 1/10 of water rates. Again this is dependable on the number of hours worked (see table below) .

Council tax- 1/10 of council tax can be claimed for full time workers. Again this is dependable on the number of hours worked (see table below) .

Wear and tear – 10% of your total child mind income can be deducted to cover wear and tear on house hold items not exclusively connected to childminding activates. However, you cannot make deductions on replacing household items. Cleaning costs can be claimed separately.

Hours worked

Heating and lighting

Water rates

Council tax

Wear and tear

Full time

40 hours a week or more

1/3 of costs




Part time

20 hours per week

1/6 of costs




Between full time and part time

¼ of costs




Rent – 1/10 of rent can be deducted for full time child minders. Mortgage payments are not deductible.

Published by Rebecca on 18 December 2017.