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The government insists the most vulnerable will be protected from cuts - but some Labour MPs have accused the chancellor of seeking to balance the books on the backs of the poor and are threatening to vote against the changes.

Lincoln himself is taking a 20% pay cut to help balance the books for the forthcoming financial year.

She says the financial situation is "the worst it has ever been" and warns that some practices may have to close because they cannot balance the books.

Claire Kenyon, the owner, says she is considering capping the amount of funded hours people can use, or pulling out of the scheme altogether, because she cannot balance the books.

During Prime Minister's Questions, Labour MP Diane Abbott said there was "nothing moral about cutting benefits for what may be up to a million people" and accused the government of trying to balance the books "off the back of the most vulnerable".