Shadow local government secretary Caroline Spelman has been forced to clarify comments suggesting her party could back the return of the poll tax.

Spelman told the Times that an adapted form of the poll tax may be the answer to the problem of crippling council tax charges for the elderly.

However, she later issued a statement denying that her comments heralded a comeback for the unpopular policy.

"Following a report in today's Times, let me make it absolutely clear: We will not bring back the poll tax," she said.

But rival parties seized on her comments.

Asked about the matter at his monthly press conference, the prime minister said Spelman's comments proved the Conservatives "had learned nothing from two elections".

The Liberal Democrats accused the Tories of being "wedded to the past".

"It's like Groundhog Day," said local government spokesman Ed Davey. 

"They seem to have forgotten the mass poll tax riots, and if in power, would be content to lead Britain down that path again."

Asked a direct question about the possible reintroduction of elements of the poll tax, Spelman is reported to have 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 come up with," she added.

Her climbdown suggested senior Tories had reacted with shock to the interview.

Apology

Michael Howard has apologised for the introduction of the poll tax, although Labour believes the Tory leader is still vulnerable in this area.

The Conservatives will be publishing their plans for restructuring local taxation after the government unveil their draft proposals in July.

It is thought the Tories will try and introduce a mixed formula - setting property prices against the number of occupants in the house.

The government is expected to stick with a property-based tax while continuing to publicise the availability of means tested benefits for the less well off.

Spelman dismissed this approach, saying that the take up of benefits would continue to be low amongst pensioners who associated rebates with charity and "a lack of dignity".

She also rejected the Liberal Democrat idea of a local income tax, saying it was unworkable and open to fraud.

Spelman went on to attack the "army of inspectors" that monitored councils, estimating that they cost taxpayers £1 billion a year.

She proposed the introduction of minimum standards that regulators would enforce.