Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how much was spent on (a) tax-free childcare, (b) employer-supported childcare and (c) the childcare element of working tax credit in 2017-18.

Page 100 of the OBR’s March 2019 Economic & Fiscal Outlook contains the Tax-Free Childcare forecast, including the cost for 2017/18 (https://cdn.obr.uk/March-2019_EFO_Web-Accessible.pdf).

HMRC’s publication ‘Estimated Costs of Principal Tax Reliefs’ includes the forecast cost of Employer Supported Childcare tax reliefs in 2017/18 (https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/782480/Jan19_Principal_Reliefs_Final.pdf).

The forecast cost of the childcare element of Working Tax Credit in 2017/18 is £1.1bn. This is in line with OBR methodology which assumes Universal Credit has no impact on the Working Tax Credit forecast.