Welfare reforms: Who are the winners and losers?
3 April 2013 Last updated at 13:28 BST
Hundreds of thousands of households across the UK will be affected by changes to tax and benefits coming into effect this week.
The Chancellor, George Osborne claims 9 out of 10 working families will be better off.
Chief Economics Correspondent Hugh Pym reports on who will gain and who will lose as a result of the changes.