I'm certainly claiming FULL cost for double pram, buggy boards, car seats, batteries etc. as I only need them because of childminding. It's irrelevant that my ds is sitting in them, using them - I wouldn't need the stuff if it was just ds! As for batteries, yes, he uses them but I'd probably not bother replacing the batteries if just ds!
I did claim for it in the end as i didnt need to buy it for us so i did but they couldnt understand my logic as you all do. And yes when the batt run out here they dotnget replaced quickly for ds.
He gets a rough deal sometimes.
jelly - do you just mean that if you ask IR they would say half? My IR lady said all but I bet they are like Ofsted and sort of make it up as they go along! You don't have to detail your expenses unless you are earning over (I think) £15000 a year anyway.
I personally would claim for a window cleaner if I had one as I'd have one because I was too busy to do it myself!
But you have to keep the recipts though as it was over a tenner. It was actually the ir lady who came around to discuss everything who said about it as it was listed on monthly expenditure sheets and she said i couldnt but i did.