Israel is preparing a series of sites in Gaza that could be used as distribution centres for humanitarian aid in a controversial new plan, satellite images show.

The Israeli government suspended food and medicine deliveries into Gaza in March.

Ministers said the move, which has been condemned by UN, European and Middle Eastern leaders, was intended to put pressure on Hamas to release its remaining hostages. Israel also accused Hamas of stealing aid – an allegation the group has denied.

The UN has said the blockade has caused severe shortages of food, medicines and fuel, and an assessment on Monday warned that Gaza’s population of around 2.1 million people was at “critical risk” of famine.

The US confirmed last week that it was preparing a new system for providing aid from a series of hubs inside Gaza, which would be run by private companies and protected by security contractors and Israeli forces.

Images analysed by BBC Verify show that land has already been cleared, with new roads and staging areas constructed at a number of locations in southern and central Gaza in recent weeks.

Israel has not publicly said where the hubs will be, but humanitarian sources – briefed previously by Israeli officials – told BBC Verify that at least four centres will be built in the southern section of Gaza and one further north near the Netzarim Corridor, a strip of land controlled by the military that effectively divides the territory.

The Gaza Humanitarian Foundation – an organisation set up to support the plan – initially said food, water and hygiene kits would be supplied to 1.2 million people, less than 60% of the population.

On Wednesday it announced it would start operations before the end of May, and appeared to call for Israel to allow aid through normal channels until its distribution centres were fully operational. It also called for aid hubs to be built in northern Gaza, something not envisaged under the original plan and which had led to criticism that people would be forced to move south.

UN agencies have insisted they will not co-operate with the plan – which is in line with one previously approved by Israel’s government – saying it contradicted fundamental humanitarian principles.

A spokesperson for the UN’s Office for the Co-ordination of Humanitarian Affairs (OCHA) accused Israel of seeking to use “food and fuel as leverage, as part of a military strategy”.

“All aid would be channelled through a handful of militarised hubs,” Olga Cherevko told BBC Verify.

“That kind of arrangement would cut off vast areas of Gaza – particularly the most vulnerable, who can’t move easily, or are otherwise marginalised – from any help at all.”

Meanwhile, Bushra Khalidi of Oxfam described the new plan as a “farce”.

“No logistical solution is going to address Israel’s strategy of forcible displacement and using starvation as a weapon of war. Lift the siege, open the crossings and let us do our job.”

It is understood that the proposed new system has not yet had final sign-off from the Israeli government.

BBC Verify used satellite imagery to identify four potential sites based on the limited available information about their locations.

The sites are similar in size, shape and design to existing open-air distribution sites inside Gaza, such as at Erez, Erez West and Kisufim. The largest site we’ve looked at is bigger – more comparable to the area inside Gaza at Kerem Shalom crossing.

Our analysis of the imagery shows significant development at one of the sites in south-west Gaza, close to the ruins of a village that is now an Israel Defense Forces (IDF) base.

Satellite photos since early April show the construction of a road there and a large staging area, surrounded by berms – large defensive barriers made of piled sand or earth – about 650m (2,130ft) from the border with Egypt.

A high-resolution image captured on 8 May shows bulldozers and excavators working on a section of land spanning about 20 acres (8 hectares). IDF armoured vehicles are at a fortified building nearby.

A photo taken on site, geolocated by BBC Verify, also shows lighting being installed on the perimeter.

Further imagery from 11 and 12 May shows this, along with three other sites, continuing to expand. One site is about half a kilometre from a collection of eight UN warehouses, and 280m from another large warehouse.

Stu Ray – a senior imagery analyst with McKenzie Intelligence – agreed the sites were likely to be secure distribution centres. He noted that some of the facilities are in “close proximity to IDF Forward Operating Bases which ties in with the IDF wishing to have some control over the sites”.

Analysts with another intelligence firm, Maiar, said the facilities appeared to be designed with separate entrances for trucks to move in and out, and with other gaps in the berms that would be suitable for pedestrian entrances.

The IDF did not comment on the potential aid centres when approached by BBC Verify, but said that its operations in Gaza were carried out “in accordance with international law”. Cogat – the Israeli body responsible for managing crossings into Gaza – did not respond to a request for comment.

Three of the four sites located by BBC Verify are south of the IDF’s newly created Morag Corridor.

This is an Israeli military zone that runs across the Gaza Strip and separates the southern cities of Khan Younis and Rafah.

Since the IDF established a security zone there in early April, a six-mile (10km) road has been built covering two thirds of the width of Gaza, bordered by defensive berms and dotted with IDF outposts.

This new road leads directly to one of the development sites visible in satellite imagery, and a pre-existing road connects it to two more.

This entire area has been subjected to extensive land clearance by the IDF. BBC Verify has geolocated video and images of areas throughout the Morag Corridor, and south of it, filmed by Israeli forces, which show controlled demolitions using explosives and heavy machinery, and extensive destruction of buildings.

Humanitarian sources said Israeli briefings indicated that aid would enter Gaza via Kerem Shalom crossing.

Satellite imagery shows ongoing construction work happening there too over the past few months, with the apparent expansion of its storage areas, and new roads added.

Since Israel stopped new aid supplies in March, the UN has reiterated that it has an obligation under international law to ensure that the basic needs of the population under its control are met.

Israel has insisted that it is complying with international law and that there is no shortage of aid in Gaza.