Labour leader Andrew Little has ruled out lowering taxes should he lead New Zealand's next government.
Prime Minister Bill English has said tax cuts are something he is considering "to help and support low and middle income families".
A package is likely to be put on the table in May's budget, the last one for the current National-led government before September's election.
Speaking on TVNZ 1's Breakfast this morning, Mr Little said he wasn't keen to follow suit.
"We don't think there is a case for massive tax cuts at the moment."
Mr Little said the money was better spent on core services.
"Schools are absolutely packed to the gunnels now with kids and having to increase class sizes, putting pressure on parents to contribute more," he said.
"You look at what's happening in the health system, 60,000 New Zealanders last year couldn't get a specialist appointment, the mental health system is frankly having its own crisis.
"This is not a time to be spending billions and billions of dollars on tax cuts that tend to favour the wealthy."
Should Labour get into power, they would review the whole tax system.
"The Government has to balance pay demands across the public sector. We have gone as far as we can in terms of extra Government money," Dr Clark said this afternoon.