Tony Blair and Michael Howard have clashed over their parties' respective plans for tax and spending.

During a series of Commons exchanges, the prime minister sought to portray the Conservatives as committed to cuts in frontline services.

But the Tory chief pressed for answers on whether there were any Labour plans to raise taxes after the next election.

With the campaign for the next general election now getting into gear, taxes and spending have so far taken centre stage.

Howard urged the prime minister to pledge not to raise the basic or higher rate of income tax.

Responding, Blair said Labour had honoured its pledges but details for the next parliament would "have to wait for our manifesto".

The Conservative leader said the public would note that Blair was "not prepared to give that pledge" and urged more clarity on any plans to lift National Insurance contributions.

The prime minister again refused to comment but said that the last Conservative government had broken its own tax pledges.

"I might point out to him that it was the government of which he was a member that fought an election specifically on not putting VAT on fuel, and then put VAT on fuel," said Blair.

"So we will take no lessons in broken promises on tax from him."

Experts

Continuing the clashes, Howard said independent experts "all say this government is spending more than it is raising and a Labour chancellor would have to put up taxes".

"Why does he think they are all wrong?"

But defending the government's record, Blair said that previous Treasury forecasts "had been proved right".

"He was the person who told us we were going to have a recession as a result of government policy."

That, however, was not enough for the Tory chief.

"Isn't it absolutely clear that he plans to do what he's always done, which is to put up taxes in the first Budget after a general election?" he said.

"Isn't it clear that the choice facing the country is between more waste and higher taxes under Labour, and value for money and lower taxes with the Conservatives."

However an upbeat prime minister said he was "delighted" to be arguing about taxes and spending. Conservative plans lack credibility, he argued.

Howard told MPs that there were savings to be made.

"Everyone knows this government wastes money," he said. "Has there ever been a government which has taxed so much, wasted so much and achieved so little?"