No. There aren’t any exceptions to this rule. It is not a business expense (whether you are an employee, limited company director or sole trader). If you need help with your childcare costs, it is worth looking into the Tax Free Childcare scheme run by the government. You can pay money into your account, and the government tops it up with a tax credit. You then pay your childcare costs (to an approved provider, usually Ofsted-registered) from this pot.

If you attend a coworking session (for example) that includes a childcare element, you need to ensure you break out the different costs to only claim for the business expense, and not the childcare cost.