Day to day expenses

You can then claim for the day-to-day expenses incurred in running your business from home – this list is not definitive!!

·         Apron – for use when cooking;

·         Baby cutlery / crockery if you do not already have that available;

·         Bark – replaced annually in the children’s play area outside;

·         Books, magazines, newspapers, posters etc;

·         Bus fares;

·         Car costs - EITHER percentages of insurance, including any extra payable for transporting minded children; tax; MOT; rescue and capital allowance (this is set at 20% of the vehicle’s current value but is complicated, so I would suggest you contact your tax office for more details)... OR 45p per business mile (correct 04.2012). However you choose to claim, you must make a record of your business mileage, so keep a little book in the car and write in it each time you set off for the school run or shops / outings / courses etc;

·         Carpet cleaning (once or maybe twice a year);

·         Computer sundries - software / printer cartridges / paper purchased for the use of the children in your care or for your work;

·         Council tax (%age);

·         Courses - travel to and from courses currently set at 45p per business mile if you are claiming car expenses in this way;

·         Drawing / writing / painting equipment to build up or replenish stocks;

·         DVDs and other visual media used to benefit children’s learning and development;

·         Electricity (%age) ;

·         Entrance fees to any Childminding or other groups, if not paid by the parents;

·         Equipment (normal or specialist), if needed for a child from a different age group or to comply with a disability request;

·         First aid equipment to re-stock your supplies;

·         Food, drink and milk used for minded children. If children have special dietary requirements you might be best asking parents to supply the food. If you make batches of food for the whole family and use half for the minded children, claim half the cost of your expenses. It might be useful to check food receipts for a few weeks every so often to check what you are charging as expenses is still right;

·         Gardener – if you can justify this as a childminding expense;

·         Gas (%age);

.         Information Commissioners Office (www.ico.gov.uk) annual fee;

·         Insurance – household (%age) and childminder;

·         Internet (%age) - if it is used for the minded children or when you are doing your research / planning etc as a childminder;

·         Magazines to keep up-to-date on early childhood and childminding issues;

·         Maintenance agreements for eg boiler or other heating / lighting (%age);

·         Mobile phone - (%age). It is a statutory requirement of the EYFS to carry a charged mobile phone on all outings;

·         Mortgage / rent payments are not normally deductible - you should ask an accountant for more advice;

·         National insurance payments are not deductible;

·         Ofsted annual fee;

·         Outings – to the park (including entry costs and ice-creams once there), seaside, National Trust membership if bought for minding, zoo entrance fees, swimming pool, birthday parties, cinema etc, not forgetting the mileage (petrol consumption) if you are claiming car expenses in this way. You cannot claim for the costs for your own children;

·         Oven cleaning – once or maybe twice a year. As a food business you are legally obliged to keep your kitchen including your oven hygienically clean;

·         Photographs - printed for parents; used for display in your setting; for evidence to Ofsted of the activities you cover; used in children’s learning journey booklets etc;

·         Prams / buggies / buggy boards etc needed for minded children;

·         Presents and cards for birthdays and to celebrate culturally relevant festivals – the Inland Revenue states this should be a ‘modest’ amount;

·         Printing costs (paper and ink) of paperwork including permissions forms, contracts, monthly newsletters to parents etc;

·         Safety alterations and equipment required by Ofsted at inspections;

·         School collections - travel to and from schools to collect minded children. This is currently set at 45p per business mile if you are claiming car expenses in this way;

·         Stationery – include stamps, pens, pencils, envelopes, cash book, receipt book, first aid record book, visitors book, photocopying etc;

·         Suite / sofa cleaning (once a year);

·         Sundries – include cotton wool, hand towels, kitchen rolls, dustbin liners, disposable gloves and aprons (if worn), disinfectant, washing-up liquid, loo roll, baby wipes etc... anything you use for looking after the children;

·         Sun shade – for protecting babies and children from the natural elements when they are playing outside;

·         Telephone – home as it is a statutory requirement to have a fixed line telephone in case of power cuts as well as a walk about one if that is the style you prefer (%age). You can also claim for calls to parents / business related so long as you have an itemised receipt;

·         Toys / games / books / outside equipment etc - to follow children’s interests or if you take on a new child from a different age group;

·         Toy buy back from your children – pay your children and write yourself a receipt so your children benefit if they are too old for their toys but the minded children will enjoy using them;

·         Train or tram fares if this is how you travel with minded children;

·         TV (%age) – Sky, Virgin or similar, if you would not normally have this. Eg my children have Freeview in their rooms and I have Virgin downstairs which is used for the minded children;

·         TV licence (%age) if you use the television for minded children. There is some confusion with this one as some childminders have been told they cannot claim a percentage of their TV licence because they would have a TV anyway. If you are at all concerned about putting this expense through, then just miss it out – it is worth about £13 a year if you work full time so it will not make a huge difference to your final figures;

·         Unexpected expenses arising from minding needs eg boiler breakdown (%age); television replacement etc;

·         Water rates (%age);

·         Wear and tear on household furnishings (1/10th of your total annual income before any other deductions).