The ad, which breaks today, shows the profile of a family targetted in crosshairs with the words ‘salary £20,000+'. The strapline on the ad reads, ‘Labour's enemy. Now we know the real victims of Gordon Brown's class war.'
It will run in selected sites across London, Edinburgh and Swansea.
In the pre-Budget report yesterday Chancellor Alistair Darling doubled national insurance contributions. The move, which will take effect in April 2011, will hit 10 million taxpayers.
Shadow Chancellor George Osborne has said that a Conservative government would prioritise reversing the increase but has shied away from guaranteeing this.
The parties have clashed in recent weeks over class issues. Prime Minister Gordon Brown attacked the Tories inheritance tax policy during a recent PMQ session as having been ‘dreamed up on the playing fields of Eton'.
Conservative leader David Cameron hit back branding Brown ‘petty' and ‘spiteful'.