Council tax has been the subject of heated campaigning by candidates in Witney.

Liberal Democrat Liz Leffman was on the streets of west Oxfordshire asking people to sign a petition calling for an end to the tax, while Conservative David Cameron welcomed his party's pledge to scrap the Government's planned revaluation of property values.

The district has the second lowest council tax in England -- £66 from an average band D household's bill goes to West Oxfordshire District Council. But to keep the annual increase below the Government-approved level, the authority has been forced to rely on its cash reserves in a way it has described as unsustainable.

The Liberal Democrats propose scrapping the council tax, replacing it with a local income tax taken directly from pay packets. Prospective parliamentary candidate Liz Leffman said: "We've had a huge response here, I'd say about 90 per cent of the people we talk to would like to see the back of the council tax."

Mr Cameron dismissed the Liberal Democrat policy as punitive. He said: "The choice is clear. Higher council tax bills under Labour or value for money under the Conservatives."

The Conservatives announced plans last week to scrap the planned revaluation of property values.

Labour candidate Tony Gray said: "We want to implement a review of council tax to make it fairer.

"We will consider a local income tax but I think the Liberal Democrat version of it will hit working families hard in Witney."

UKIP promise to halve all council tax bills by increasing government borrowing. The Green Party proposes a tax related to the rental value of land.