Paediatric palliative care (PPC) is regarded as standard care for children and young people (CYP) with life-limiting conditions (LLCs). There is a lack of knowledge about the rate of CYP with LLCs, hampering the development of ppc. this retrospective study aimed to examine population-based statistics of South Korean CYP with LLCs and the pattern of healthcare use and costs in their last year of life, analysing the National Health Insurance Service claims database for the period 2013-2015. In 2015, the number of CYP (≤24 years old) living with LLCs was 133,177, with those who died accounting for 1,032. Prevalence of LLC and mortality rate per 100,000 were highest among under-1-age group (2,151.7 and 82.7, respectively). In the last year of life, 91.8% of deceased CYP with LLCs were hospitalized at least once and the average length of stay was 101.2 days (standard deviation = 104.1). Deceased CYP with cancer spent more on healthcare than non-cancer CYP (64,266 vs. 40,694 US dollar, p < 0.001). The average relevance index for CYP death related to LLCs was 55.9%. Our results provide baseline information on healthcare utilization and expenditure among CYP with LLCs, which is crucial data for designing evidence-based ppc policy and services. Paediatric palliative care (PPC) can be summarized as the active total care of the child's body, mind, and spirit, which also involves providing support to the family; it is suggested to start PPC at the time of diagnosis and continue to provide throughout the course of diseases 1. The practice of PPC started in England with the establishment of the first children's hospice, Helen House, in 1982. In recent decades, PPC has spread worldwide, taking on various forms in different countries. For instance, the United Kingdom has many residential hospice teams and facilities, while the United States has focused on hospital-based care. Recently, the World Health Assembly announced that the provision of PPC is an ethical responsibility of the health system, and that integrating palliative care into the public healthcare system is necessary to achieve the Sustainable Development Goal 3 regarding universal health coverage 2,3. South Korea achieved universal health coverage in 1989 4. The government has made efforts to improve healthcare for children, including the funding of 49 neonatal intensive care units and 7 specialized public medical centres for children 5. Advances in medical technology have contributed to improvements in a number of health indicators, such as the infant mortality rate (2.8/1,000 live births) and childhood cancer survival rate (83.6%) 6,7. However, PPC in Korea remains in its infancy. Over 1,000 children died from chronic complex conditions (CCCs) each year from 2005 to 2014 8. However, there were no hospitals or institutes meeting the standards for specialized PPC in South Korea until 2015 9. A multidisciplinary palliative care team for CYP was established at a tertiary