Yvette Cooper MP, Labour's Chief Secretary to the Treasury, responding to David Cameron's press conference this morning, said:

"David Cameron has failed his first test under increased scrutiny. Three times he was asked what his alternative would be on the 10p tax rate, and three times he failed to provide any answer. David Cameron is only interested in salesmanship not substance."

Notes to editors:

David Cameron opened his monthly press conference after the recent local and London elections by saying:

"First let me explain something quite fundamental about how I see the job of Prime Minister. I don't think you achieve very much as Prime Minister unless you have an incredibly clear idea about what you want to achieve and how you will go about it, you've got to have a plan and that plan has got to have a real sense of focus, you can't do everything at once, and you shouldn't try, you've got to focus on what you think is most important, and you've got to be incredibly stubborn in going for it, and not letting yourself be blown about by events."
David Cameron, Press Conference, 06 May 2008

And yet during the press conference David Cameron failed three times to answer what the Conservative Party alternative would be on the 10p tax rate:

1. Adam Boulton: On 10p, shouldn't the people of Crewe be wondering what the Tories would do about it bearing in mind we don't know what your alternative policy is and also bearing in mind your opposition to the tax credits system which is the mechanism Gordon Brown's come up with? And just on business confidence isn't the single thing that's changed the business mood this year the policy on non-doms which of course was a Tory wheeze first?

David Cameron: First of all, we are not opposed to the tax credits system. The first tax credit was introduced by a Conservative government, by Peter Lilley, in order to enhance the incomes of working people. We opposed the tax con Budget right from the start - we said it was a tax con, we said it would hit low earners, that is why we fought it. What we're saying to the government now and we've been working with Frank Field and others is to try and make sure they do everything they can to compensate the losers and if that means unlocking the Budget and re-writing parts of that Budget and changing tax codes and changing allowances, the government should do that. What Gordon Brown has been doing is just using the tax credits system and winter fuel as well and not actually reopening the Budget and he ought to reopen the Budget to try and help as many of the 5.3m people as he should. In terms of non-doms, again the problem with this is the government completely misunderstood and mis-introduced as it were our policy. Our whole approach was to say to non-doms, this is a low charge we're proposing, £25,000, and also if you like it's almost a safe harbour, pay this charge and that's it. No interfering with your foreign income, no fiddling around with your trusts, no opening up all the question of your tax affairs and the problem with the government is when they introduced their non-dom charge, they then I think handed it over to that part of the Treasury who had always wanted to go after these people, who got down the file "let's have a go at the non-doms on everything" and as a result they scared the living daylights out of these people and that's why so many have been threatening to leave. So they mishandled it, they misunderstood the situation and they didn't see the clarity and simplicity of our approach.

2. James Landale: I don't think you quite answered Adam's question - what exactly would you do if you were PM today to compensate those people who had been hit by the 10p tax rate. Would you raise the thresholds, would you look at increasing tax credits for certain groups and what specifically would you do other than just asking the government to reopen the Budget?

David Cameron: Reopening the Budget is the key first step. I mean that's why we put down our amendment in the House of Commons in order to say, in order to give the House of Commons permission to vote on the whole package once it's been completed. Our fear is that because the government won't reopen the Budget, because they won't look at tax codes, because they won't look at allowances, they will never really reach the 5.3m people. So the first answer is we wouldn't have got us into this mess in the first place. We spotted the tax con Budget right at the start. It was misconceived in its whole approach of giving Gordon Brown the chance to ride to the premiership on the back of taxing 5.3m of the poorest working people in our country. Now he's in the mess he's in, what he's got to do is stop, reopen the Budget and do everything he can through all of those means to help the 5.3m. He's not doing that, he should.

James Landale: That's not quite an answer.

David Cameron: Well I think it's a very good answer.

3. Ben Brogan: I just wondered if you could have another go at answering Adam and James' question about what you would do to correct the 10p tax mess or are you explicitly saying that that's not your problem in opposition?

David Cameron: No, I'm saying that if ... the first thing the PM has got to do is to say I am reopening my Budget. The Budget was a disaster, it was the wrong thing to do. It was immoral to tax 5.3m low paid people in order to stand up and look like a tax cutter in the House of Commons to buy the votes of Middle England. I'm sorry, it was wrong, I'm now reopening the Budget and I'll do everything I can in year to change tax codes, to change allowances and to look at all the methods, not just tax credits, in order to help the 5.3m people. We were willing as we said at the time, we're willing to work with him on that, we're willing to help provide ideas and thoughts on that. It is hugely complicated because you're unpicking a Budget, but that is what's got to happen.

David Cameron, Press Conference, 06 May 2008