Allowable Expenses for Childminders
Written and reviewed by the Childcare Accountants editorial team. Last reviewed 29 July 2026.
Childminding is run from your own home, which is exactly why the expenses work differently from most trades. HMRC recognises a specific approach for registered childminders that lets you claim a real share of your household running costs, and getting it right is the difference between a fair tax bill and paying too much.
This is what a childminder can claim and how the household-costs method works.
The Household-Costs Method
Because you childmind from home, you can claim a proportion of your household running costs based on the hours you work: council tax, rent or mortgage interest, heating, lighting, water and wear and tear on the house and furnishings. The more hours you childmind, the larger the share you can claim.
This is the part a general accountant unfamiliar with childminding often gets wrong, either missing it or applying it loosely. It is a recognised HMRC approach, but it has to be worked out properly on your actual hours, which is what makes it defensible.
Food, Toys and Equipment
The food and drink you provide to the children is an allowable cost, as are toys, books, craft materials, safety equipment and the cost of outings. Larger items like a stair gate, cots, a double buggy or garden equipment are claimed too, usually in full in the year you buy them.
These are the day-to-day costs of the work, and they add up over a year. Keeping the receipts, or a simple log where receipts are impractical like food, is what turns them into a claim.
Car, Training and the Cost of Being Registered
Your car for the school run, outings and shopping for the children is claimable, usually on the simplified mileage rate. Your training and first-aid courses, your public liability insurance, your registration fee and your membership of a childminding body are all allowable, as is a share of your phone.
None of these is large on its own, but a childminder who claims all of them pays tax on a much lower profit than one who claims only the obvious costs. That is the whole point of getting the expenses complete.
Why It Matters for Your Tax
Every legitimate expense lowers the profit you are taxed on, so a complete claim is money kept. Childminders most often lose out by under-claiming the household share and the food, because they are not sure they are allowed, and by not keeping the small receipts.
We make sure the claim is complete and defensible, worked out on your real hours and costs, as part of a childminder's return. If you have never claimed properly, tell us how you work.