Slashing £12bn from benefits bill will be at the heart of Tory election pitch . Child benefit will be restricted to three children for new claimants . Overall cap on welfare claims to be cut to £23,000 from £5billion now . Measures would help Chancellor find £30bn needed to erase budget deficit . Officials believe £26,000 can be raised from tax avoidance crackdown . Restricting child benefit to three children for new claimants and extending a freeze on benefit increases ; . Cutting the overall cap on welfare claims to £23,000 per household from £5billion now ; . Under-25s to lose their right to housing benefit and jobless payouts if they refuse offers of work , training or education .
Slashing £12bn from benefits bill will be at the heart of Tory election pitch . Child benefit will be restricted to three children for new claimants . Overall cap on welfare claims to be cut to £23,000 from £26,000 now . Measures would help Chancellor find £30bn needed to erase budget deficit . Officials believe £5billion can be raised from tax avoidance crackdown . Restricting child benefit to three children for new claimants and extending a freeze on benefit increases ; . Cutting the overall cap on welfare claims to £23,000 per household from £26,000 now ; . Under-25s to lose their right to housing benefit and jobless payouts if they refuse offers of work , training or education .