howard attacks  pay later  budget tory leader michael howard has dismissed gordon brown s budget as  vote now  pay later  spending plans.  the simple fact was that under a new labour government taxes would go up after the election to plug a financial black hole  mr howard said. everyone could see the chancellor s  sweeteners   but these hid tax rises for hard working families  he said. labour s  faltering election campaign  would not be helped by the package of measures  mr howard added.  mr brown s budget was not about what was good for the country  but  all about the interests of the labour party   the tory leader said after mockingly welcoming the chancellor back to the election campaign. he went on to accuse mr brown of giving with one hand while taking away with the other. he urged the chancellor to admit he had been responsible for dragging  millions of people in to the net  to pay stamp duty and inheritance tax.  we can all see the sweeteners  but they hide the crippling tax rises for hard-working families that are inevitable if labour wins.   he also accused the government and the chancellor of running out of solutions to the problems britain faced.  their only answer is to tax  to spend and to waste - to get people to vote now and pay later.  mr brown liked to rattle off  magical balances conjured out of thin air  in a bid to convince people there was no  black hole  in the nation s finances  the tory leader said.  this dodgy government that brought us the dodgy dossier is now publishing a dodgy budget based on dodgy numbers   he said.  you now propose to borrow  over the next six years  no less than £168 billion; so much for prudence.  the chancellor s forecasts of surpluses are no better than the prime minister s forecasts of weapons of mass destruction.   mr brown s council tax rebate for pensioners was £300 less than what the tories were offering  mr howard said. there was nothing in the budget that would put more police on the streets  make hospitals cleaner or give parents and teachers the discipline and skills they wanted in schools. people would face a  clear choice  at the election  either  more waste and higher taxes under labour or lower taxes and value for money with the conservatives   he said.  that s the battleground of this election. that s what this election is going to be all about and i say bring it on   he concluded  to loud tory cheering.