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Almost 350,000 Scottish children will be worse off as a result of "shameful" changes made by the UK government to tax credits, the SNP has claimed.

The claim was based on new statistics released by the Scottish Parliament Information Centre (Spice).

It indicated 197,200 families - with a total of 346,000 children - would have less cash under the reforms.

The Scotland Office said Holyrood ministers should stop looking for "contrived complaints" on the process.

The changes, announced by Chancellor George Osborne in the Budget last month, include cutting the income threshold for tax credits from April next year.

For larger families, child tax credits will no longer be awarded for third and subsequent children.

Tax credits were worth £2bn to Scottish families in 2013/14, with two-thirds of the cash going to help low-income working families with children.

Two weeks ago, Scottish Social Justice Secretary Alex Neil criticised "inexcusable" plans to overhaul the tax credits system. claiming the Budget could leave Scottish families a total of £700m worse off a year.

'Shameful cuts'

Kevin Stewart, an SNP MSP on Holyrood's Welfare Reform Committee, said the Spice figures showed "just how many families in Scotland are being hit" by the changes to tax credits.

He said: "George Osborne's shameful cuts were always going to hammer those in our society who were already struggling to get by - and these figures show that it is children who are going to pay a particularly heavy price, with almost 350,000 set to lose out.

"For anyone who hasn't grasped the scale of these cuts yet, these figures should help them understand just how many families in Scotland are being hit - and how many children are affected."

'Shared space'

A spokesman for the UK government's Scotland Office said: "Welfare provision in Scotland is about to become a shared space where the UK and Scottish governments will need to work together.

"If we are to provide the best possible service for people then Holyrood ministers need to start sharing their plans instead of looking for contrived complaints on the process.

"What new benefits are you planning? Which existing benefits do you want to top up? How are you going to pay for it?"