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Under Universal Credit, families working full time could have less disposable income than part-timers, according to a new report for the Joseph Rowntree Foundation.
Of the £950 million provided for additional support with child care, only £200 million will go to low to middle income families on Tax Credits or Universal Credit.
The UK government's childcare voucher proposals will not help those most in need in the midst of huge further cuts the chancellor is planning, say critics.
Scottish families on low-incomes are being forced to leave work and turn down jobs because they cannot afford to pay for childcare, a new survey shows.