Can I claim childcare as a self-employed tradesperson?
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Can I claim childcare as a self-employed tradesperson? No. Childcare is a private cost, not a business expense. In 2026-27 you can use Tax-Free Childcare instead: the government adds £2 for every £8 you pay in, up to £2,000 per child a year. No. HMRC's manual says a cost must be wholly and exclusively for the business, and a cost with a private purpose as well fails that test, with no business share allowed. In our reading, looking after your children is a private purpose, even if it is what lets you go to work. No. Wages to a relative are only allowed when they are paid wholly and exclusively for work done for the business, and minding your children is not work for the business. HMRC's manual also lists helping one's nearest and dearest as spending with a built-in private purpose, which is always disallowed. Yes. GOV.UK says you can be employed or self-employed. You must expect to earn at least £2,643.68 over the next 3 months if you are 21 or over. If you will not earn that in the next 3 months, you can use your expected average over the tax year, and if your business started less than 12 months ago there is no minimum. Read the full answer, with every source, at rightotax.co.uk.
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Read the full answer, with every source
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Transcript
Can I claim childcare as a self-employed tradesperson? No. Childcare is a private cost, not a business expense. In 2026-27 you can use Tax-Free Childcare instead: the government adds £2 for every £8 you pay in, up to £2,000 per child a year. No. HMRC's manual says a cost must be wholly and exclusively for the business, and a cost with a private purpose as well fails that test, with no business share allowed. In our reading, looking after your children is a private purpose, even if it is what lets you go to work. Read the full answer, with every source, at rightotax.co.uk.
Voice and visuals made with automated software, including AI.
This is general information to help you understand the rules. It isn't tailored to your circumstances, so check your own position before acting on it.
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