Chancellor George Osborne has dismissed Labour's tax plans as a "con" that would see state inspectors assessing people's homes.
Labour leader Ed Miliband had announced proposals to bring back the 10p lower rate of income tax which was scrapped by Gordon Brown, funded by a levy on homes worth more than £2 million.
But Mr Osborne said the Coalition Government's policy of raising the income tax threshold was a fairer way of helping the low paid and claimed Labour's "mansion tax" would end up being extended to more modest properties.
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