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| Version 12 | Version 13 |
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| Leaders clash on tax and spending | Leaders clash on tax and spending |
| (30 minutes later) | |
| Gordon Brown and David Cameron have attacked each other over their plans for the economy, in their final Commons clash before the 6 May election. | Gordon Brown and David Cameron have attacked each other over their plans for the economy, in their final Commons clash before the 6 May election. |
| Tory leader Mr Cameron attacked the PM over his record on pension funds, the armed forces and National Insurance, calling a planned rise "a tax on jobs". | Tory leader Mr Cameron attacked the PM over his record on pension funds, the armed forces and National Insurance, calling a planned rise "a tax on jobs". |
| But Mr Brown said it was the "same old Conservative Party" which would put public services "at risk". | But Mr Brown said it was the "same old Conservative Party" which would put public services "at risk". |
| Lib Dem leader Nick Clegg told the PM: "You've failed... It's time to go". | |
| In rowdy clashes Mr Brown and Mr Cameron each accused the other of policies that would wreck the economy - the day after Mr Brown called the general election for 6 May. | In rowdy clashes Mr Brown and Mr Cameron each accused the other of policies that would wreck the economy - the day after Mr Brown called the general election for 6 May. |
| 'Tax on aspiration' | 'Tax on aspiration' |
| Labour has been warning that Conservative plans to reduce public spending this year would threaten the economic recovery and could lead to a "double dip" recession. | Labour has been warning that Conservative plans to reduce public spending this year would threaten the economic recovery and could lead to a "double dip" recession. |
| But Mr Cameron said it was Labour's policies that threatened the economy - by raising National Insurance contributions: "This prime minister would wreck the recovery by putting a tax on every job, on everyone earning over £20,000, a tax on aspiration, a tax on every business in the country." | But Mr Cameron said it was Labour's policies that threatened the economy - by raising National Insurance contributions: "This prime minister would wreck the recovery by putting a tax on every job, on everyone earning over £20,000, a tax on aspiration, a tax on every business in the country." |
| Earlier Mr Brown said business leaders who backed the Tory plans had been "deceived" - Mr Cameron used his questions at prime minister's questions to quote others who criticised government policy on pension funds and the armed forces - and ask if they had been "deceived" as well. | Earlier Mr Brown said business leaders who backed the Tory plans had been "deceived" - Mr Cameron used his questions at prime minister's questions to quote others who criticised government policy on pension funds and the armed forces - and ask if they had been "deceived" as well. |
| We can't cut our way to recovery Gordon Brown Day-at-a-glance: 7 April Live coverage: Text and video What is this Parliament's legacy? Cider tax rise faces dropped | We can't cut our way to recovery Gordon Brown Day-at-a-glance: 7 April Live coverage: Text and video What is this Parliament's legacy? Cider tax rise faces dropped |
| The Tory leader said the final Commons clash ahead of the general election was the "last chance for this prime minister to show that he is accountable for the decisions he has made". | The Tory leader said the final Commons clash ahead of the general election was the "last chance for this prime minister to show that he is accountable for the decisions he has made". |
| He said Mr Brown should admit that British troops sent into Afghanistan's Helmand province did not have sufficient equipment "to get the job done". | He said Mr Brown should admit that British troops sent into Afghanistan's Helmand province did not have sufficient equipment "to get the job done". |
| Mr Brown dismissed the attack - saying he met every request from commanding officers adding: "We have done our best to equip our troops." Mr Cameron said Mr Brown "takes no responsibility and blames someone else". | Mr Brown dismissed the attack - saying he met every request from commanding officers adding: "We have done our best to equip our troops." Mr Cameron said Mr Brown "takes no responsibility and blames someone else". |
| Pension funds | Pension funds |
| The Tory leader also accused Mr Brown of "robbing the pension funds" - Mr Brown said the Conservatives had cut the link between pensions and earnings and his government had introduced pension tax credits and subsidised pensioner travel. | The Tory leader also accused Mr Brown of "robbing the pension funds" - Mr Brown said the Conservatives had cut the link between pensions and earnings and his government had introduced pension tax credits and subsidised pensioner travel. |
| Mr Brown said the NI rise would protect investment in schools, police and NHS guarantees, while the Conservatives would "put hospitals, police and our health service at risk" - claiming they would take £6bn out of the economy. | Mr Brown said the NI rise would protect investment in schools, police and NHS guarantees, while the Conservatives would "put hospitals, police and our health service at risk" - claiming they would take £6bn out of the economy. |
| "We can't cut our way to recovery," Mr Brown said. | "We can't cut our way to recovery," Mr Brown said. |
| 'We won't turn recession into depression' | 'We won't turn recession into depression' |
| It comes as the parties each highlight their plans for political reform - including changes to the voting system - a subject which has been increasingly discussed in the wake of the MPs' expenses scandal. | It comes as the parties each highlight their plans for political reform - including changes to the voting system - a subject which has been increasingly discussed in the wake of the MPs' expenses scandal. |
| Lib Dem leader Nick Clegg accused both parties of "trying to fool people they are serious about political reform" - when they had failed to agree reform of party funding and had shelved legislation for a referendum on changing the voting system. | Lib Dem leader Nick Clegg accused both parties of "trying to fool people they are serious about political reform" - when they had failed to agree reform of party funding and had shelved legislation for a referendum on changing the voting system. |
| "Look at them now: You failed, it's over, it's time to go," the Lib Dem leader said. | "Look at them now: You failed, it's over, it's time to go," the Lib Dem leader said. |
| In the last two working days of this Parliament, the parties have been negotiating over which outstanding legislation will be allowed to become law before the election. | In the last two working days of this Parliament, the parties have been negotiating over which outstanding legislation will be allowed to become law before the election. |
| Cider tax | Cider tax |
| Several key measures have already dropped from the Finance Bill. | Several key measures have already dropped from the Finance Bill. |
| The Conservatives say they forced the government to scrap a 10% increase in tax on cider, plans for a 50p duty on land lines to fund broadband expansion and plans to end tax relief on holiday homes. | The Conservatives say they forced the government to scrap a 10% increase in tax on cider, plans for a 50p duty on land lines to fund broadband expansion and plans to end tax relief on holiday homes. |
| The Lib Dems say it was their pressure that led the government to shelve the plans for cider and holiday homes. | The Lib Dems say it was their pressure that led the government to shelve the plans for cider and holiday homes. |
| Labour said none of the policies had changed and the government had agreed there would have to be further legislation for the cider tax relief and the other measures would be included in a second finance bill. | Labour said none of the policies had changed and the government had agreed there would have to be further legislation for the cider tax relief and the other measures would be included in a second finance bill. |
| Clegg critical of reform promises | Clegg critical of reform promises |
| Earlier Mr Clegg attacked the "stitch up" between the two biggest parties which saw "the most mouse-like" attempts at reform - including a commitment to hold a referendum on changing the first-past-the-post voting system - shelved. | Earlier Mr Clegg attacked the "stitch up" between the two biggest parties which saw "the most mouse-like" attempts at reform - including a commitment to hold a referendum on changing the first-past-the-post voting system - shelved. |
| But Mr Brown is expected to outline later new plans to hold two referendums - one on changing the voting system and one on reforming the House of Lords, within 18 months of a Labour win. | But Mr Brown is expected to outline later new plans to hold two referendums - one on changing the voting system and one on reforming the House of Lords, within 18 months of a Labour win. |
| Throughout the day parties have stepped up attacks on each other - Business Secretary Lord Mandelson attacked Conservative policies as "limp" and "pathetic" while Lib Dem leader Mr Clegg said both the "old parties" were part of a "corrupt politics". | Throughout the day parties have stepped up attacks on each other - Business Secretary Lord Mandelson attacked Conservative policies as "limp" and "pathetic" while Lib Dem leader Mr Clegg said both the "old parties" were part of a "corrupt politics". |
| Asked about his plans to raise National Insurance - which the Tories oppose - Mr Brown told GMTV earlier that business leaders who backed Tory plans had been "deceived" and said the Conservatives would put the recovery "at risk". | Asked about his plans to raise National Insurance - which the Tories oppose - Mr Brown told GMTV earlier that business leaders who backed Tory plans had been "deceived" and said the Conservatives would put the recovery "at risk". |
| Ocado founder Tim Steiner, Asos chief executive Nick Robertson, Monsoon's Peter Simon and Yell chairman Bob Wigley are the latest to publicly back the Tories' pledge to scrap the bulk of the NI rise. | Ocado founder Tim Steiner, Asos chief executive Nick Robertson, Monsoon's Peter Simon and Yell chairman Bob Wigley are the latest to publicly back the Tories' pledge to scrap the bulk of the NI rise. |
| Asked if he had ruled out a rise in VAT, Mr Brown told GMTV: "We looked at it and we decided on National Insurance, we thought that was a better and fairer tax." He said a VAT rise was "not our plan". | Asked if he had ruled out a rise in VAT, Mr Brown told GMTV: "We looked at it and we decided on National Insurance, we thought that was a better and fairer tax." He said a VAT rise was "not our plan". |
| Later Conservative leader Mr Cameron will outline plans to make MPs more accountable, give voters the power to remove misbehaving MPs before elections and restrict lobbying. | Later Conservative leader Mr Cameron will outline plans to make MPs more accountable, give voters the power to remove misbehaving MPs before elections and restrict lobbying. |
| The Conservatives have called for a reduction in the number of MPs and ministers as part of plans to renew public trust in Parliament. | The Conservatives have called for a reduction in the number of MPs and ministers as part of plans to renew public trust in Parliament. |
| But Mr Clegg says only the Lib Dems, not the two "old parties", can be trusted with renewing the political system saying they had blocked "serious reform every step of the way". | But Mr Clegg says only the Lib Dems, not the two "old parties", can be trusted with renewing the political system saying they had blocked "serious reform every step of the way". |