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.