The Conservatives have been accused of showing contempt for those receiving in-work tax credits with an advertising campaign launched in 60 marginal constituencies.

In targeted online media, banner ads contrast "hardworking families" and "people who don't work", illustrated by a man sitting at home on his sofa. The ads link to a survey on the Conservative website which asks: "Who do you think the government should be giving help to?"

The advert being used by the Conservatives

Michael Dugher, the MP for Barnsley East and vice chair of the Labour party, said the campaign was a new low for the Tories. "To deliberately mislead people in this way is not only dishonest; it is also offensive to all those hard-working families who make up the majority of the people the government is choosing to hit," he said.

The Tories said the adverts were in response to a Labour advert in marginal Tory seats where the number of families receiving in-work tax credits was greater than the MP's majority.