After David Cameron takes a pop at Harriet Harman she says he can't resist an opportunity to "gloat". "Perhaps we can have an answer rather than a gloating session in the next question," she says.

He says he's "sorry if she thinks I'm gloating", adding "it must be the first time anyone has been accused of gloating while quoting the leader of the opposition". Cheers and laughter emanate from the green benches - which brings an end to the leaders' exchanges.

Harriet Harman asks how the PM can guarantee people will benefit from the policy - and not be hit by fees elsewhere. David Cameron outlines some of the detail of the policy, and says families will have "far greater choice on childcare".

Reality Check

David Cameron says his government is doubling to 30 hours the amount of childcare available to parents of three and four-year-olds. That's not quite right. Only families in which all parents are working will receive the extra 15 hours while all parents with children of the right age get the first 15 hours.

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The acting Labour leader says the PM promised that his tax-free childcare policy would be launched before autumn - and asks if he's on track to meet that promise. David Cameron says it's an important policy, adding that the government is on the side of "working people". The chancellor will set out the timing of its introduction in his July budget, he adds.

Continuing with the referendum theme, Harriet Harman asks the PM to guarantee it will not be held on the same day as other elections. David Cameron says the timing should be determined "by the timing of the renegotiation" - and not the timing of other elections.

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Harriet Harman says the PM won the election so "he doesn't need to do ranting, sneering and gloating" - before telling him to "show a bit more class". Lots of noise in the chamber.

Turning to her question, Ms Harman questions why the government is to axe the purdah period in the run up to the referendum. David Cameron says there are two reasons: he doesn't want a situation where in the four weeks before the vote government minister aren't able to talk about EU-related matters. Also, the government shouldn't be "neutral" on the issue once the negotiations are complete.

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Acting Labour leader Harriet Harman is on her feet - and leads on the EU referendum. She asks why the government won't give 16 and 17-year-olds the vote. They did in the Scottish referendum, she says. The PM thanks Labour for "joining us in the division lobbies last night after five years of opposing a referendum". It was the biggest mass conversion since that Chinese general baptised those troops with a hosepipe, he says. On extending the franchise, he maintains the government line but says the Common should have a vote on it.

The first question to the PM comes from James Berry, the Conservative MP for Kingston and Surbiton. He praises levels of job creation under David Cameron's government - before calling for better train services in his constituency. David Cameron congratulates him on his election and says there are two million more people in work as a result of the government's policies since 2010. The PM cites plans for Crossrail which he says will be brilliant for the economy.

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The Daily Politics

BBC political editor Nick Robinson says the chancellor's budget surplus rule is an attempt to "define your opponents, before they define themselves".

Looking ahead to PMQs, he thinks acting Labour leader Harriet Harman may choose to go on the so-called bedroom tax, which the PM's former speech writer has come out and criticised.

The Daily Politics

Offering his thoughts on George Osborne's spending proposals, shadow Welsh secretary Owen Smith says Labour needs to look at the detail of the proposal. He says running a surplus on the current account (ie everyday spending) rather than an overall surplus is "probably more sensible economics".

The shadow minister goes on to say the chancellor's proposal is a "stunt" that is more about "setting traps".

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The new Shadow Scottish Secretary Ian Murray is on his feet in in the Commons. As the only Labour MP in Scotland he faces the only Conservative MP in Scotland across the dispatch box.

Ian Murray also pays tribute to Charles Kennedy calling him "warm, witty and kind". He then asks the Scottish secretary, "how many more Scottish children of working age families will fall into poverty as a result of his government's decisions on welfare."

David Mundell tells him there is no evidence to support his claim. He adds that in the provisions of the Scotland Bill welfare will be devolved and the Scottish Parliament "will have the opportunity to top up or create new benefits."