2025/26 Tax Year

Childminder Tax Calculator 2025/26

Calculate your take-home pay as a registered childminder. See your tax, NI, and what you can claim for food, toys, home use, and Ofsted fees.

HMRC-Approved Categories

Common deductions for childminders

These are typical expenses you may be able to claim against your taxable profit.

Use of home

A proportion of your household costs — heating, electricity, water, council tax, and mortgage interest or rent — based on hours and rooms used for childminding.

Food and snacks

Meals and snacks provided to minded children. Keep receipts and note which purchases are for the children.

Toys, books, and craft supplies

Play equipment, educational toys, books, art materials, and other resources for the children.

Ofsted registration

Ofsted registration and renewal fees, and any costs of meeting Ofsted requirements.

DBS check and first aid

Enhanced DBS checks and paediatric first aid course fees — both required for registration.

Insurance

Public liability insurance and childminder-specific business insurance.

Training and qualifications

Safeguarding courses, EYFS training, food hygiene, and other CPD required or recommended for childminders.

Outings and transport

Entry fees for parks, soft play, and activities. Mileage for school runs and outings with minded children.

£
£

Tax year 2025/26 (6 Apr 2025 – 5 Apr 2026). Rates from gov.uk

Yearly

£25,120

take-home

Monthly

£2,093

take-home

Weekly

£483

take-home

Deductions

Income Tax£3,486.00
National Insurance£1,394.40
Total deducted£4,880.40

Effective rate

16.27%

The actual percentage of your total income going to income tax and NI combined.

Marginal rate

28%

The tax rate on your next £1 of income. Above £100k this can be 60% due to Personal Allowance tapering.

Income tax bands

Personal AllowanceTax-free
£12,570 taxed£0.00
Basic Rate20%
£17,430 taxed£3,486.00

Where your money goes

Income TaxNITake-Home

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Direct Answer

What expenses can a registered childminder claim in the UK?

Registered childminders can claim a proportion of home costs (heating, electricity, rent/mortgage interest, council tax), food for minded children, toys and books, Ofsted fees, DBS checks, first aid courses, insurance, training, and outing costs. For 2025/26, the first £12,570 of profit is tax-free. HMRC allows a simplified method or actual cost method for home expenses.

  • Home costs: heating, electricity, water — proportioned by use
  • Food and snacks provided to minded children
  • Toys, books, and craft supplies
  • Ofsted registration and DBS check fees
  • Outings: entry fees, mileage for school runs

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Frequently asked questions