Boris Johnson has been savaged for imposing "austerity 2.0" with plans to hike National Insurance to pay for health and social care reform.
The Prime Minister announced a manifesto-breaking increase to NI contributions of 1.25% for employers and employees on Tuesday, in a £12bn tax raid to tackle the NHS backlog and fund adult social care.
MPs will vote on the plan later today, which would see the Tories abandon their 2019 manifesto commitment not to increase VAT, NI or income tax.
Damning analysis from the Resolution Foundation found young Brits will pay an extra £12,600 over their lives for a Tory care cap that helps southerners the most.
Mr Johnson faced criticism over the plan during a fiery Prime Minister's Questions session.
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SNP Westminster leader Ian Blackford blasted the PM for hitting the lowest paid through the hike to national insurance, as it will impact working age people.
He said: "This is a tax hike on the poor and on the young and you should be ashamed of yourself.
"We now know the economic direction of this toxic Tory government. We are going to see furlough scrapped, Universal Credit cut, more tax hikes for the low paid.
"Let us be in no doubt - this is the return of the Tory austerity agenda. It is austerity 2.0."
The PM hit back, saying the SNP deputy leader John Swinney had welcomed NI rises in the past as "progressive taxation".
"This is more cash for people in Scotland, this is more investment for people in Scotland, it's good for Scotland and good for the whole of the United Kingdom," he said.
But Mr Johnson failed to repeat the Tory manifesto commitment that no one would have to sell their home to pay for care when challenged on the pledge by Keir Starmer.
The Labour leader said: "I notice the Prime Minister didn't stand by his guarantee that no-one will need to sell their house to pay for care. Let me explain why he didn't.
"Under the Prime Minister's plan, someone with £186,000 if you include the value of their home - that is not untypical across the country in all of your constituencies - facing large costs because they have to go into care will have to pay £86,000 under his plan. That is before living costs.
"Where does the Prime Minister think that they are going to get that £86,000 without selling their home?"
The PM said it was the first time the state had stepped in to tackle the "catastrophic costs" of care and said the opposition had given no indication of its own plans for the NHS and social care.
But Mr Starmer accused the PM of "hammering" working people with tax hikes and the looming cut to Universal Credit.
He said 2.5 million working families will face a "double whammy" of a National Insurance rise and a cut of £1,000 per year from Universal Credit, adding: "Why is the Prime Minister insisting on hammering working people?"
Mr Johnson said: "We believe in higher wages and better skills - and it is working."
But Mr Starmer replied: "Higher wages and higher skills, he says - how out of touch he is."
