Some students just a few flying hours away from earning their wings to lose their positions

A quarter of the RAF's trainee pilots are to be sacked as part of the government's cuts to the Ministry of Defence budget, according to a report.

Up to 100 student pilots will be told the news on Tuesday when Air Vice-Marshal Mark Green, the head of RAF training, visits its three flying schools.

The Daily Telegraph reported that those affected included up to 20 fast jet pilots, 30 helicopter pilots, and 50 transport aircraft pilots. It added that some were said to be just a few hours away from earning their wings as fully qualified pilots, and quoted a number angry at the decision.

"It feels like we are only numbers and nobody cares," said one flight lieutenant, a helicopter pilot trainee. "This is madness, as so much money has been spent on us. It's a really hard pill to swallow."

Another added: "It's a real kick in the teeth. I would be devastated if I was chosen for redundancy as this is something I have worked for my entire life, through school, air cadets and university."

Some trainees were said to have made last-ditch appeals to be given a year's sabbatical, while others were said to have offered to take a pay cut in order to be able to stay and complete their qualifications.

The ministry will effectively have to write off the £300m spent on their training, which can cost up to £4m per person.

The MoD would not comment directly on the report, although a spokesman pointed out that all three services were facing cuts under last year's Strategic Defence and Security Review.

"The SDSR has already made clear there will be a reduction in the number of assets and airframes across all three services, and that the RAF would be reduced by around 5,000 personnel to a total of about 33,000 by 2015," he said.

"However, any reductions in the RAF will not affect operations in Afghanistan, and priority areas of capability will not be compromised."

The Times reported that figures to be published today would show that the cost of military equipment to be scrapped was £12bn. Danny Alexander, the chief secretary to the Treasury, will also state that a further £2.3bn worth of defence kit has been designated as "lost" when he announces the spring supplementary estimates in parliament.

The prime minister, David Cameron, said in October that defence spending will fall by 8% over four years under the review. Harrier jets, HMS Ark Royal and planned Nimrod spy planes are to be axed, and 42,000 MoD and armed forces jobs cut by 2015. The cuts have continued to provoke controversy, particularly in relation to the impact of the closure of RAF bases. The most senior official in the MoD also said last week that the government had taken risks by scrapping the £3.5bn fleet of Nimrod reconnaissance aircraft.

Under questioning at the House of Commons defence committee, Ursula Brennan, permanent secretary at the MoD, agreed that the absence of Nimrods limited the country's defence capabilities: "It has removed a capability and increases the risks. We have taken more risks."