Speaking at the launch of “Make it Happen”, a document outlining the party’s values, Clegg accused the Government of having a “collective duvet day”.
He also rebuked the Conservatives for being out of touch with the British public.
Clegg said: “Struggling families should be paying less tax – much less.
“So we’ll replace council tax. Cut tax bills for low and middle income families.”
He said cuts would put money in the pockets of struggling families and not millionaires and pledged to get wasteful Government spending under control.
The Liberal Democrats have previously pledged to cut the standard rate of income tax to 16p in the pound and it is a long-standing policy to replace the current council tax regime with a council-run tax based on income rather than property value.