Enable self-employed to include childcare costs in allowable expenses

We think it could also help reduce economic inactivity, close the gender gap in entrepreneurship, and support more parents to start and grow businesses. We believe the UK economy depends on entrepreneurship and that childcare, which can be unaffordable, is a major barrier for the self-employed, especially women. We think recognising childcare as a legitimate business expense could boost productivity, earnings, and tax revenues, while supporting fairness.