Responding to Labour's plans to increase pay for NHS staff by reversing corporation tax cuts, the Liberal Democrats have identified ten examples where Labour have already pledged to spend this money elsewhere.
These include bringing back the educational maintenance allowance, paying for additional teachers, nurses and police, and funding social care.
Liberal Democrat Shadow Health Secretary Norman Lamb said:
"This is a complete shambles. Labour have already spent this money ten times over.
"They are hopelessly divided, have no credible plan for the economy and are clearly unfit for government.
"On top of that Labour has backed a hard Brexit, outside the single market, that will damage our economy and mean less money for public services.
"The Liberal Democrats will be honest with the British people about the bold solutions needed to tackle the NHS and care crisis.
"We have been very clear that we will raise taxes to pay for the NHS and social care."