Thousands of low-income tenants have been plunged into "heat or eat" hardship as a result of the bedroom tax, a government-commissioned analysis of the policy's impact reveals.

The study, published by the Department for Work and Pensions (DWP), finds that 60% of the 523,000 tenants affected have been unable to meet housing benefit shortfalls of between £14 and £22 a week in full.

The report finds that hard-pressed tenants are cutting back on food and energy, or running up debts with friends or high-credit lenders to try to meet rent payments.

Although one in five claimants has registered an interest in downsizing, shortages of smaller properties mean just 4.5% of tenants had been able to move to a smaller home.

Four-fifths of claimants told researchers they were finding it "very" or "fairly" difficult to meet the shortfalls, and many said they would continue to spend less on household essentials over the next 12 months.

One social landlord told researchers: "Our customers (tenants) are in severe hardship through this reduction in housing benefit and many are needing vouchers for food banks after making rent payments.

"Customers are distraught and telling us they cannot cope and we are dealing with regular threats of suicide."