||<p>Page 100 of the OBR’s March 2019 Economic & Fiscal Outlook contains the Tax-Free
Childcare forecast, including the cost for 2017/18 (<a href="https://cdn.obr.uk/March-2019_EFO_Web-Accessible.pdf"
</p><p>HMRC’s publication ‘Estimated Costs of Principal Tax Reliefs’ includes the
forecast cost of Employer Supported Childcare tax reliefs in 2017/18 (<a href="https://assets.publishing.service.gov.uk/government/uploads/system/uploads/attachment_data/file/782480/Jan19_Principal_Reliefs_Final.pdf"
</p><p>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.</p>