I agree with mickyc. If it's something ONLY for daycare than it can be claimed 100%. If it's something that benefits both you personally and the daycare than it's claimed for both. I would imagine the percentage is different for all but because my dc is half the house all my other expenses are claimed at 50%. So in my case, the sandbox would be 100% (unless your kids are using it too...than I dont know?) and the sod and soil for the lawn would be 50%.