Childminder & Nanny

Care for your finances the way you care for the children in your charge.

Allowable Expenses

• Food & Snacks for Children — Food and drinks provided to minded children during the childminding day — partially deductible based on HMRC guidance.
• Toys, Activities & Equipment — Educational toys, arts and crafts supplies, outdoor equipment, and activity materials for children.
• Ofsted Registration — Ofsted registration fee and DBS check costs — required for registered childminders and fully deductible.
• Training & First Aid — Paediatric first aid, safeguarding training, and childcare qualifications — required and deductible.
• Home Costs (proportion) — A proportion of home heating, electricity, and broadband based on the rooms and time used for childminding.
• Insurance — Public liability and childminding insurance (from providers like PACEY or NDNA) — mandatory and deductible.

Tax Tips

• Childminders can use HMRC's simplified expenses for home costs — calculate the business proportion based on rooms and hours used.
• HMRC provides specific guidance for childminders on claiming food — typically £2.50-£3.50 per child per day for food provided.
• Childminding income is earned income for pension purposes — you can contribute to a personal pension and get tax relief.
• Outings and trips taken with minded children (admission fees, transport) are deductible if they are for childcare purposes.

Frequently Asked Questions

Can I claim food I provide to minded children?

Yes. HMRC provides specific guidance for childminders: you can claim approximately £2.50–£3.50 per child per day for food provided during the childminding day. Keep records of how many children were cared for each day.

Is Tax-Free Childcare income taxable?

Yes. Income received through the government's Tax-Free Childcare scheme (where parents use a childcare account) counts as taxable trading income for you, even though it was originally funded with government top-up money.

How do I claim Ofsted registration costs?

Ofsted registration fees and DBS check costs are mandatory for registered childminders and are fully deductible as professional compliance costs. These are non-optional regulatory requirements.

Can I claim trips and outings with the children?

Yes. Admission fees, transport costs, and activity costs for outings that form part of your childminding service (parks, soft play, farm visits) are deductible as a business cost. Keep receipts and note the names and number of children attending each outing.