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The profile of spending on the Childcare Element of Universal Credit in 2018/19 was £100 million1<\/sup>. As the volume of claimants with children on legacy benefits decreases as they move to Universal Credit, spending on childcare will increase accordingly.<\/p> <\/p> Spending on child-related benefits administered by HMRC are shown in the table below.<\/p> <\/p> <\/p><\/td> 2018-19<\/p><\/td><\/tr> Child Tax Credit (excluding childcare element)2<\/sup><\/p><\/td> £18.0 billion<\/p><\/td><\/tr> Tax Free Childcare 3<\/sup><\/p><\/td> £117 million<\/p><\/td><\/tr> Child Benefit 3<\/sup><\/p><\/td> £11.5 billion<\/p><\/td><\/tr><\/tbody><\/table> <\/p> Notes:<\/strong><\/p> <\/p>