The Liberal Democrats are responsible for a "huge amount" of the best policies to have come out of the coalition, David Laws has claimed.
Schools Minister Mr Laws, who is one of Nick Clegg's closest allies, credited the Lib Dems for coming up with the government's "main tax policy".
He said: "The biggest, most expensive policy that the coalition is delivering is the policy to raise the tax-free personal allowance to £10,000 per year, helping people in lower and middle incomes - that's straight out of the front page of the Lib Dem manifesto."
Speaking on the second day of the party's autumn conference in Glasgow, he compared this to an "odd" pledge by David Cameron to raise the inheritance tax threshold for millionaires to £1m, before it was eventually "junked" by his party.
Mr Laws said: "I didn't set out particularly to embarrass Liam, but he'd left a note which frankly does sum up precisely the state of the Treasury when he left it - which was completely empty of money."
The former Chief Secretary to the Treasury said: "I really didn't regard it as a big thing and I only mentioned it almost by accident at a press conference that we held a few days in to the government, not expecting rather naively, the huge reaction that it got."
The Government's "pupil premium" will rise to £900 per pupil next year, Education Minister David Laws will announce today.
In his first Liberal Democrat conference speech since his reshuffle return, Mr Laws will hail the scheme for making a real difference to children from the poorest families.
The minister admitted earlier this week that the use of funds from the Government's flagship policy was "not good enough".
It came after the education watchdog Ofsted said more needed to be done to make sure the money was used to help deprived youngsters. More than half of schools surveyed by Ofsted had said the premium was making "little or no difference".