Conservative leader David Cameron has attacked the prime minister over plans to claim back surpluses from school budgets.

The government intends to levy a five per cent tax on the money state schools save from their annual budgets, in some cases amounting to tens of thousands of pounds allocated for repairs or equipment.

Speaking at prime minister's questions in the Commons, Cameron said there is "nothing more important" for the UK's future than raising school standards through reform.

"An important part of that reform is being prepared to give schools freedom and authority, including over their budgets," he said.

The government's plan would "fly in the face" of that autonomy by "punishing those schools that budget carefully," he said.

Gordon Brown responded: "There are £1.7bn surpluses in our schools at the moment, many schools have planned to use these surpluses and will be enabled to do that.

"We are consulting on how we can best use these surpluses for the benefit of children's education, and the secretary for children will report back in the next week.

"We are determined that the money goes to the pupils and to the parents to improve their education."

Cameron quoted head teachers who described the plans as "unjust" and "ill conceived", asking: "Why does he think he knows best how to spend this money rather than the head teachers?"

Brown replied: "I have to say to him that the only reason there are surpluses in schools is because of the payments we make to schools, and the only reason there is extra investment in education is because we made the decision to raise the amount of money spent per pupil in our schools."

Cameron went on: "Why doesn't the prime minister just scrap this consultation and let the schools keep their surpluses?

"When is the prime minister going to give up his mania for state control and start trusting head teachers?"

The prime minister said: "We want that money used to best effect and it is because we gave money to the schools and allowed them to spend the money that it is possible for them to have the £1.7bn."