Should the government block HMRC's new childminder wear and tear rules?

HMRC is introducing changes to the wear and tear agreement for childminders, driven by a new non-domestic premises category from the Department of Education. A Coram PACEY survey of 4850 childminders warns these rules will drive over half from the profession. Only 2% of English respondents and 0.01% UK-wide use non-domestic premises amid acute childcare shortages.