Labour and the Conservatives have clashed over tax and public services with the Tories claiming that Gordon Brown is preparing to tax or means-test child benefit.

Speaking on Thursday, the Conservative's shadow social security secretary, David Willetts, challenged Brown to rule out taxing or means-testing the payment.

He claimed that reading between the lines of Labour's manifesto gave a clear indication that the government was planning to introduce the "stealth tax" on middle-income families.

"We believe this is the next 'stealth tax' - hitting one million families where one parent is paying higher rate tax," said Willetts.

The Tories claim that Labour has "motive" for the new tax because it needs to find £1 billion to fund its planned changes to the child benefit system.

Brown plans to introduce an Integrated Child Credit, which will be means tested, in 2003.

This "offers an ideal opportunity to means test or tax Child Benefit at the same time", claimed Willetts.

The shadow social security secretary argued that Gordon Brown is "gunning for" child benefit and that Brown himself proved this with comments he made in 1999.

Brown was alleged to have written "there is a case for higher rate taxpayers paying tax on it [child benefit]"

Labour has rejected the child benefit tax accusation, dismissing it as a further "Tory smear" and "another Conservative own-goal"

Willetts, however was insistent demanding a pledge from Gordon Brown that he would not tax child benefit through the lifetime of the next Parliament.

On his party's own plans for child provision, Willetts said the Tories would increase the Children's Tax Credit for all families with a child under 5 by £200 each year and pay the Working Families Tax Credit as a cash-in-hand benefit, not through the payroll.

Willetts also promised to introduce a new Married couple's allowance.

Tony Blair is today trying to shift the agenda back onto public services, launching a new campaign entitled "schools and hospitals first".

He said that people should "forget about the opinion polls" and vote for schools and hospitals this Thursday.

Gordon Brown said that the claim was not just another election slogan. "This is not just a message for the election - it is a mission for a second term," the chancellor said.