The Chancellor George Osborne has dismissed Labour's proposal to reintroduce the 10p tax rate, paid for by a "mansion tax" on homes worth over £2 million.
Speaking on ITV's The Agenda, Mr Osborne said:
The Government - the Conservative Party and the Liberal Democrats - we've got a better policy which is a zero percent tax rate.
We've more than helped all the people that were clobbered by Gordon Brown's 10p tax rate by turning that 10p tax into a zero.
We've actually made people better off by £300 so there is a way of helping people on low incomes.
We've taken a million people out of tax altogether so I would say a zero percent tax rate is going to be a little bit more attractive at an election than a 10% tax rate and that's certainly been our priority.
The Agenda with Tom Bradby will be broadcast on ITV at 10.35pm tonight.
More top news
A woman has died and six others are critical after a pool party shooting rampage in San Diego, California, police said.
Common antibiotics may double the risk of miscarriage in early pregnancy, research has shown.
Outbreaks of rain are set to sweep across the country, getting heavy and thundery in places.