We are all constituency MPs, and I think that most of us are well aware of the pain that universal credit is causing when people come into our advice bureaux. Some 60% of families facing cuts owing to the two-child policy are in work. Universal credit is not making work pay; it is taking money away from families and putting more children into poverty. The National Audit Office report found that universal credit is creating hardship, forcing people to use food banks and could end up costing the system even more. Does the Prime Minister dispute the National Audit Office findings?