The main civil service union came out fighting last night after the government revealed the full extent of its plans to cut Whitehall waste, inefficiency and jobs.

The Public and Commercial Services union said the chancellor's proposals would impact on the frontline delivery of services.

General secretary Mark Serwotka said his members would take strike action if necessary.

"How is the government going to deliver their promises on tax credits, winter fuel payments, immigration and closing tax loopholes in the face of such devastating cuts?" he said.

"The chancellor is creating a false divide between the frontline and backline. PCS members on the frontline know they cannot do their job without the vital support from the back office."

GMB leader Kevin Curran and TUC chief Brendan Barber also expressed their concern at the prospect of over 100,000 redundancies and a clamp down on civil service sick days.