Allow private childcare providers to reclaim the VAT they pay on purchases

Compared with the rest of a child's schooling, the public/private split is reversed in early years - almost all families can only access private childcare. Businesses in the childcare sector do more on behalf of the government than any other part of the private sector. We deliver the government's curriculum, provide "free" childcare to boost politicians approval ratings at under-subsidised rates, deliver a public service in terms of child protection, and accept every whim of Ofsted.