You drive more than most childminders realise. The morning school run, nursery drop-offs, the library, soft play, the park, the supermarket for the children's snacks. Every one of those business miles can cut your tax bill, but only if you record them and claim them the right way.
This guide explains exactly which journeys count, what you can claim per mile for 2026/27, and the one rule that trips up most childminders: the choice between the simple flat rate and claiming actual running costs.
It also covers a change that matters from April 2026. If you are inside Making Tax Digital for Income Tax, the way you handle vehicle costs is now the same as any other self-employed business. We will spell out what that means for you.
This is written for self-employed childminders in England, Wales and Northern Ireland who use their own car for work.
How do childminders claim mileage expenses?
Childminders claim mileage in one of two ways: a flat rate per business mile (simplified expenses), or the actual running costs of the car split between business and private use. You pick one method per vehicle and stick with it for as long as you use that car for childminding.
The flat rate is far simpler and is what most childminders use. You count your business miles for the year, multiply by the HMRC rate, and deduct that figure as an expense. No receipts for fuel, no working out what share of your insurance and servicing relates to work.
The actual-cost method can give a bigger deduction if you run an expensive or high-mileage car, but it means tracking every motoring cost and apportioning it. It also brings capital allowances into play, which we cover below.
What are the childminder mileage rates for 2026/27?
The HMRC flat rate for cars and vans is 45p for each of your first 10,000 business miles, then 25p a mile after that. This rate has not changed since 2011/12, so it is the same for 2026/27 as it was the year before.
| Vehicle | First 10,000 business miles | Over 10,000 business miles |
|---|---|---|
| Car or van | 45p | 25p |
| Motorcycle | 24p | 24p |
| Bicycle | 20p | 20p |
The bands run by tax year, not by job, so the 10,000-mile count resets each 6 April.
The rate is the same for 2025/26 and 2026/27: 45p for the first 10,000 business miles, then 25p. There is no need to split a claim by date because the rate did not move.
You can also add 5p a mile for a passenger, but only if that passenger is also travelling for the business. Children in your care do not count, so in practice this rarely applies to a childminder.
Which journeys count as business mileage?
A business mile is a mile you drive wholly for your childminding work. For a childminder that typically includes:
- The school run and nursery drop-offs and pick-ups for the children you mind.
- Outings with the children: the park, library, soft play, swimming, farm visits.
- Trips to buy supplies used in the business, such as the children's food, craft materials or safety equipment.
- Travel to childminding training, your childminding network or association meetings.
It does not include your ordinary private driving, the family weekly shop, or the school run for your own children if no minded child is with you. If a trip is mixed, only the business part counts. Driving your own child to school and dropping a minded child at the same gate is a genuine business journey for that leg.
The safest habit is a simple mileage log: date, where you went and why, and the miles. A notebook in the glovebox or a free app both work. Without a record, HMRC can disallow the claim.
Illustrative example: a childminder's mileage claim
Illustrative example. Priya is a self-employed childminder in Leeds. In 2026/27 she drives 4,200 business miles: school runs, nursery pick-ups, weekly library and park outings, and trips for the children's food and craft supplies. She uses the flat rate.
Her claim is 4,200 miles at 45p, because she is well under the 10,000-mile band:
- 4,200 x £0.45 = £1,890
So Priya deducts £1,890 as a mileage expense. If she pays tax at the 20% basic rate, that saves her £378 in income tax, plus Class 4 National Insurance at 6% on the same amount, a further £113.40. Her records are just her mileage log and the rate. She keeps no fuel receipts.
Had she driven 11,000 business miles, the sum would be (10,000 x £0.45) + (1,000 x £0.25) = £4,500 + £250 = £4,750.
You can sanity-check your own figure with our mileage calculator before it goes on your tax return.
Flat rate or actual car costs: which is better?
The flat rate covers everything to do with running the car: fuel, insurance, servicing, repairs, road tax and the cost of the car itself. You cannot claim those separately on top.
The actual-cost method works the other way. You add up all your motoring costs for the year, then claim the business-use percentage. If 30% of your total mileage is for childminding, you claim 30% of fuel, insurance, servicing and so on, and you can claim capital allowances on the business share of the car's value.
Here is the catch that catches childminders out. Once you have claimed capital allowances on a vehicle, or once you have put its running costs through your accounts as actual expenses, you cannot switch that vehicle to the flat rate. The choice is locked in for that car. So decide before you file your first return with that vehicle.
| Feature | Flat rate (simplified expenses) | Actual costs |
|---|---|---|
| What you claim | Set pence per business mile | Business share of all running costs |
| Records needed | Mileage log only | Mileage log plus every motoring receipt |
| Capital allowances on the car | Not available (included in the rate) | Available on the business share |
| Best for | Most childminders, ordinary cars | High running costs or high mileage |
| Can you switch later? | Locked to that vehicle once chosen | Locked to that vehicle once chosen |
For the typical childminder doing local school runs and outings in a normal family car, the flat rate is simpler, gives a fair deduction, and keeps your bookkeeping light. We almost always steer childminders to it unless the numbers clearly favour actual costs.
Does Making Tax Digital change how childminders claim car costs?
This is the part to read carefully. HMRC updated its childminder guidance, and the change took effect for childminders inside Making Tax Digital for Income Tax (MTD for Income Tax).
Childminders have long had a set of bespoke concessions: hours-based percentages for household running and fixed costs (up to 33% of running costs and 10% of fixed costs at 40 or more hours a week), plus a flat 10% of childminding income for wear and tear of furniture and household items, and estimated food costs with no receipts.
From April 2026, those bespoke childminder shortcuts do not apply once you are within MTD for Income Tax. Inside MTD you follow the same expense and record-keeping rules as every other self-employed business. You lose the special percentages and the 10% wear and tear, and you claim food and drink at the actual amount you spend.
Mileage is the good news in all this. The flat rate per mile for vehicles is not a childminder concession. It is a standard simplified-expenses option open to all self-employed people, so it survives MTD untouched. Whether or not you are inside MTD, you can still claim 45p a mile for the first 10,000 business miles in 2026/27 on your business journeys.
When does MTD for Income Tax apply to me?
MTD for Income Tax is being phased in by income level. Your qualifying income is your combined gross self-employment and property income.
- From 6 April 2026: qualifying income over £50,000 (based on your 2024/25 return).
- From 6 April 2027: qualifying income over £30,000 (based on your 2025/26 return).
- From 6 April 2028: qualifying income over £20,000 (based on your 2026/27 return).
Most childminders fall under £50,000, so the majority are not in the first wave. But the threshold drops to £30,000 in 2027 and £20,000 in 2028, and remember it is gross income across all your self-employment and property, not your profit. If you also let a property, you could be pulled in sooner than you expect. It is worth checking where you sit now.
If you would like help working out whether MTD applies to you and what it means for your childminding expenses, that is exactly the kind of thing our accounting team for sole traders sorts out day to day.
How do childminders record mileage for the tax return?
Keep it simple and keep it consistent.
- Log every business journey as you go: date, destination, reason, miles.
- Total your business miles at the tax year end (6 April to 5 April).
- Apply the rate: 45p for the first 10,000 miles in 2026/27, then 25p.
- Enter the total as a motoring expense on your Self Assessment return.
- Keep your log for at least the time HMRC can check it, normally five years after the 31 January filing deadline.
If you are inside MTD for Income Tax, you keep these records digitally and send quarterly updates through compatible software, but the mileage figures themselves work in the same way.
Frequently asked questions
Can a childminder claim mileage for the school run?
Yes. Driving the children you mind to and from school or nursery is business travel, so those miles count. You claim them at the flat rate, 45p a mile for the first 10,000 miles in 2026/27, or as part of your actual car costs. Driving only your own children, with no minded child in the car, is private and does not count.
Can childminders claim for outings like the park or soft play?
Yes. Trips taken with the children in your care as part of your childminding, such as the park, library, swimming or soft play, are business journeys, so the mileage is claimable. The entry fees, parking and similar outing costs are separately allowable too.
Can I claim fuel and mileage as a childminder?
You claim one or the other, not both. If you use the flat rate per mile, that already covers fuel, so you cannot also claim fuel receipts. If you use the actual-cost method instead, you claim the business share of your real fuel, insurance and servicing costs rather than a rate per mile.
Does Making Tax Digital stop childminders claiming mileage?
No. The flat rate per business mile is a standard simplified-expenses option for all self-employed people, so it continues under MTD for Income Tax. What changes from April 2026 inside MTD is the loss of the childminder-only concessions, the hours-based household percentages and the 10% wear and tear, not the mileage rate.
What mileage rate can a childminder claim in 2026/27?
For 2026/27 it is 45p for each of the first 10,000 business miles and 25p a mile after that for a car or van. This rate has not changed since 2011/12. Motorcycles are 24p a mile and bicycles 20p.
Get help with your tax return →
Key takeaways
- Most childminders should use the flat rate: 45p a mile for the first 10,000 business miles in 2026/27, then 25p.
- School runs, nursery trips and outings with the children are all business miles. Your own private driving is not.
- The flat rate covers fuel and running costs, so you cannot also claim those separately.
- Once you claim actual costs or capital allowances on a car, you cannot switch that car to the flat rate.
- Mileage survives MTD for Income Tax. The childminder-only percentages and 10% wear and tear do not, from April 2026 inside MTD.
Mileage is one of the easiest deductions to get right and one of the most commonly missed. If you would like a childminder accountant to check your records and make sure every allowable mile is claimed, talk to Zmartly and we will take it off your plate.
