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    Nick Clegg ''attacked on child tax credit cuts''

    Deputy prime minister Nick Clegg has been criticised by Labour Party leadership candidate Ed Balls over plans to cut child tax credits for middle class families.

    With the emergency Budget due next week, Mr Clegg looks set to abolish the tax benefits for families earning more than £30,000 per year.

    Under the current system, a couple with a combined income of up to £58,000 per year - rising to £66,000 if the child is less than one year old - can claim tax credits.

    However, Mr Clegg has suggested that those earning more than £30,000 do not need the credit and said it is not "unreasonable" to expect wealthier families to make sacrifices.

    Mr Balls claimed the government has "no credibility" on improving opportunities for children.

    Nine out of ten families are currently eligible to apply for child tax credits, with an online system set up to help people who are unsure of how to make a claim.
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