Chris Leslie MP, Labour’s Shadow Chief Secretary to the Treasury, responding to David Cameron’s comments on VAT, said:

“Once again David Cameron has refused to rule out another VAT rise to pay for his £7 billion of unfunded promises.

"He says people will judge him on his record. But that record is one of raising VAT on families and pensioners while cutting taxes for millionaires. It’s a record of saying he has ‘no plans’ to raise VAT before an election and doing exactly that after the election.

"And George Osborne has notably failed to reply to my letter last month asking him to rule out another VAT rise.

"Labour has made no spending or tax commitments without saying where the money is coming from. It’s no wonder the Tories are desperate to block our plan to let the OBR audit the manifesto spending and tax commitments of all the main parties.”