The former prime minister hit out at his "cowardly" successor Sir Keir Starmer for claiming he does not have the money for the allowance while hiking up public sector pay.
Mr Sunak has now urged MPs to "do the right thing" during the vote to end payments for millions.
Writing in the Daily Express, he said: "Sir Keir cowardly points his finger at the previous administration to explain his choice.
"He falsely claims he hasn't got the money, despite inheriting the fastest growing developed economy in the world. It just won't wash. The maths don't add up." Mr Sunak said Sir Keir is spending £8.3billion on an "unnecessary" energy quango that does not produce power, has cancelled moneysaving civil service reforms and spent billions on pay deals.
But the Government has not carried out an assessment to check on the impact the changes will have, showing "just how callous this policy is".
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