In a report published today, the Conservatives argue that the NHS is a failing system compared to those in Eastern Europe.

The report accuses the NHS of failing to live up to its ideals, compared to those systems in Europe.

The Tories are expected to vote against tax increases in Wednesday's budget.

"If all we get is more talk, more taxes, no change and no difference, yes we will vote against those taxes because pouring more money into a bottomless pit of unreformed public services will not deliver the change in the quality of life the people of Britain deserve," said shadow chancellor Michael Howard.