Opposition leaders have dismissed Gordon Brown's ninth Budget as a wasted opportunity.

Conservative chief Michael Howard urged voters not to trust the chancellor's figures. "This is the vote now, pay later Budget," he said.

Invoking the run up to Iraq war, the Tory leader said Brown's data was "dodgy".

"They hide the crippling tax rises for hard working families that are inevitable if Labour wins," he said. "They hide the huge burden of regulation of small businesses."

Howard argued that Labour could not be trusted on tax in the run-up to the general election.

"This chancellor has got form: 2001 was vote now, 2002 was pay later," he said.

"In his 2001 pre-election Budget this chancellor cut taxes by £1bn. In his 2002 post-election Budget he raised taxes by £8bn."

"This dodgy government, which brought us the dodgy dossier, is now passing a dodgy Budget based on dodgy figures," he added.

On the state of the public finances Howard said the "current deficit is £6bn higher than he forecast one year ago".

"The chancellor's forecast of surpluses are no better than the prime minister's forecast of weapons of mass destruction."

Appealing directly to voters, he said: "The only question is which taxes will go up under Labour.

"To fill the chancellor's black hole he will have to tax your income by three pence in the pound."

"Britain needs a government that will get a grip on spending, not a Labour Party that has let spending get out of control," Howard concluded.

"People will face a clear choice in the election: more waste and higher taxes under Labour or lower taxes and value for money with the Conservatives."

Kennedy

Charles Kennedy said the chancellor had "missed the point" with his council tax rebate for pensioners.