{"links":{"self":"https://petition.parliament.uk/petitions/779223.json"},"data":{"type":"petition","id":779223,"attributes":{"action":"Allow self-employed single parents to claim childcare as business expense","background":"Amend HMRC rules to allow self-employed single parents and self-employed households to deduct registered childcare and holiday club costs as an allowable business expense on their Self Assessment tax returns.","additional_details":"We believe HMRC rules penalise self-employed single parents ineligible for Universal Credit. Disallowing childcare as a business deduction can result in a double penalty during school holidays: parents may have to stop trading or pay holiday club fees from taxed net profits. Corporations can claim workplace childcare as a tax-deductible staff cost. Without childcare, self-employed parents may be unable to operate.  We feel childcare is an operational necessity, not a luxury. 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