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

The Scottish Parliament Information Centre (Spice) has produced new statistics showing 197,200 families - with a total of 346,000 youngsters - will have less cash.

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

The reforms, part of Chancellor George Osborne's Budget, include a reduction in the income threshold for tax credits from April next year, while in larger families child tax credits will no longer be awarded for third and subsequent children.

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

Mr Stewart 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."

Hitting out at the Conservatives, he said: "The Tory Government should be utterly ashamed that the number of children from working families living in poverty has grown under their watch - but as these cuts to tax credits show, they are intent on intensifying their punitive cuts agenda as their slavish devotion to right-wing ideology trumps any commitment to supporting those in need.

"Working families and vulnerable people in Scotland can't afford for decisions over the economy and social security to continue to be made by the likes of George Osborne.

"It's time for these powers to be transferred to Scotland - allowing us to take real action to truly tackle poverty, support working families and give our children all the support they need - rather than continuing on the UK Government's course, which will push even more children into poverty."

A Scotland Office spokesman 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?"