Is There a Difference Between Universal Credit and Tax-Free Childcare?

If you have an income of over 100,000 pounds and you want to send your kid to a state primary school we don't withdraw that access. What's the thinking here behind not doing that for this almost universal childcare offer? I would say that it has something to do with the fact that 100,000 is a nice round shiny number that seems quite salient. The consequence of that is we end up with these really perverse incentives in the labor market which affect how much people want to work.