A Conservative government could reintroduce elements of the much-hated poll tax in a bid to reduce the tax burden on pensioners.

In an interview with the Times, shadow local government secretary Caroline Spelman ruled out Liberal Democrat proposals for council tax to be scrapped and replaced by a local income tax.

Asked if that meant some principles of the poll tax would be considered, she said: "We will look at that.  Fairness is an issue that needs to be addressed and it is one of the principles we will apply to whatever the government comes up with."