Tax free childcare grandparent question

[Whatawonderfuldayitis]

I wonder if anyone knows the answer to this as I can't find anything online.
The gov website says that grandparents can pay into the tax free childcare account to help you pay childcare costs.
If said grandparent died within a few years of doing this, would this spending count as inheritance? Thanks.

Regular gifts out of surplus. Need to be regularly made - a very clear pattern, not affect the giving persons standard of living, paid direct (so paid to the grandchild's TFC account would count in my view) and good records kept - use IHT403 form as guide to information to record about each gift being made.

https://www.theprivateoffice.com/insights/gifting-surplus-income
https://www.legalandgeneral.com/insurance/over-50-life-insurance/later-life-planning/how-much-can-i-gift-to-my-grandchildren/

Oh thank you! That's helpful. I feel like there is a lot regarding IHT that I don't know, so that is handy.