The Liberal Democrats have switched their election focus back to older voters, emphasising policies the party claims will benefit pensioners.

They are pledging a citizens' pension, which would be paid on the basis of residence in the country rather than National Insurance contributions, and a national rollout of free personal care for the elderly.

The party also says its policy to replace the council tax with a local income tax would mean six million pensioners paying nothing at all.

The Lib Dems were also eager to trumpet a report from the independent Institute for Fiscal Studies which said that out of the three main parties' policies, the Lib Dems' would benefit pensioners the most.

Lib Dem leader Charles Kennedy said it was "inexcusable" that two million pensioners lived below the poverty line.

"Our citizen's pension for the over-75s will lift over a million pensioners out of means testing with an extra £100 a month on the basic state pension," he said.

"It will do away with the scandalous discrimination against women who do not have complete contribution records.

"Under a local income tax, based on ability to pay, four out of five pensioners will see lower bills. Six million pensioners will pay no local tax at all.

"Free personal care for the elderly will mean that no-one will have to use up their life savings, sell their home, or be a burden on their families to pay for help with washing, feeding and dressing if they contract a long-term illness such as Parkinson's or Alzheimer's.

"These ideas are fair, affordable and will provide dignity and security for many older people in this country."

The Lib Dems said their £12bn pensions policy could be funded from government savings, such as abolishing the Department of Trade and Industry.

Free personal care for the elderly is to be paid for out of the new 50p top rate of income tax on earnings over £100,000.

The party also appeared to rule out compulsory pension contributions, with spokesman Steve Webb telling the morning press conference: "The only reason to go down that route is to compensate for inadequate state pensions."