Tony Blair has accused Iain Duncan Smith of a "cruel deceit" over claims about the effects of red tape on the number of long term care beds.

Speaking after it was claimed that the government had turned its back on a 108-year-old woman who died after going on hunger strike following the closure of her care home, the prime minister said he would not take lectures from the Conservative Party.

Duncan Smith had challenged the prime minister to say how many care beds had been lost as a result of new regulations.

The Tory leader said that 50,000 beds had been lost as one in six care homes closed.

"Does the prime minister accept that the burden of regulation that they have imposed since they came to power is hugely due and results in this terrible crisis," he said.

Blair conceded that some homes had expressed concerns at some regulations - most of which did not come into effect until 2007.

He said that the government was set to deliver a six per cent increase in funding for social services.

"I ask him once again, if he wants to help that sector why is he opposed to that extra money?" Blair demanded to know.

Duncan Smith said Blair had sidestepped the real issue.

"The money he is planning to give in the last budget is dwarfed by the extra costs now on the increased levels of regulation," he said.

"All independent inquiries show that the majority of care homes are closing because of the burden of regulation."