But charities have told the government that couples who could not share a bedroom because of a disability would be unfairly penalised.

BBC: 'Bedroom tax' rules re-examined

"Many of the most vulnerable are denied access to a bank account in the first place, or unfairly penalised when they open one, " Teresa Perchard, Citizens Advice director of policy, said.

BBC: A cheque being written

Stay-at-home parents who choose to look after their children instead of going to work are being "unfairly" penalised, the Bishop of Exeter has said.

BBC: Bishop of Exeter, Rt Rev Michael Langrish