People are paying more but getting less under Labour, says shadow chancellor Michael Portillo:

"Gordon Brown's three budgets so far have each been hailed on Budget day as tax-cutting Budgets for enterprise.

"But as the Budgets were unravelled during the course of the following weeks, it emerged that each and every one of these so-called 'tax-cutting Budgets' in fact increased taxes, and that each and every one of these so-called Bbudgets for enterprise' actually placed substantial new burdens onto businesses.

"This year, as ever, the devil will be in the detail. And with Gordon Brown, the detail is always particularly devilish.

What Labour chancellors always do...

"Let's be clear about what Labour has done since it came to power. Tony Blair said before the election that he had 'no plans to increase tax at all'.

"But Labour has increased the tax burden by 2% of national income - to one of the highest levels ever seen in this country.

"Gordon Brown will deliver this year's Budget knowing that he has done what Labour chancellors always do - increase taxes - and that the only difference is that he's done it by stealth.

"Gordon Brown likes to point to reductions in headline rates of tax. But the net effect of his Budget measures so far has been to increase taxes by �40.7bn over five years - that's an average of �1,500 per taxpayer.

"Within this total we've seen taxes on marriage, so that couples will pay an extra �200 in tax next year. We've seen taxes on mortgages, so that home-owners will be paying an extra �225 from April.

"After Gordon Brown's stealth taxes, the average motorist has to pay an extra �178 a year for his petrol. And Labour's devious raid on pension funds means that a typical 30-year-old now has to pay an extra �200 a year into his pension, just to make up for what Gordon Brown is taking in tax.

Taxing the ordinary, not the rich

"Whereas previous Labour chancellors taxed the rich, this Labour chancellor has taxed ordinary people who work hard, save hard and try to do the right thing for themselves and their families.

"What annoys people most is that they're paying more in tax, but they know that key public services aren't getting any better.

"It's not just taxes that are up under Labour: class sizes are up; the number of people waiting to see a hospital consultant is up by a staggering 268,000; and crime is rising for the first time in six years.

"When Gordon Brown delivers his Budget on 21 March, it will be against a background of people paying more but getting less under Labour."