TAX took its rightful place on the agenda at Blackpool yesterday. “Anyone in this hall who does not believe in a low-tax economy has come to the wrong party conference,” declared Ken Clarke. The delegates nodded their agreement.

After all the lectures they have had to endure about the need for them and their party to change if there was ever to be another Conservative government, it must have been a relief to hear that one long-held core belief was still permissible.

Mr Clarke, the former Chancellor now challenging for the Tory leadership, bemoaned what had happened to taxes since he was removed from office by the ascent of New Labour.

Then, public expenditure was down to close to 40 per cent of the economy. Since then public expenditure has risen to 42 per cent, with taxes having to increase to make up the difference. Mr Clarke suggested that the 40 per cent target should be reinstated by a future Tory administration.

But all of yesterday’s main speakers, even those not running for the leadership, maintained that while they wanted lower taxes, they also wanted better public services.

Suggesting a cut in public spending is clearly deemed very Old Tory and therefore completely unacceptable. Instead, the popular pledge is to “control” spending.

According to Mr Clarke: “Low taxation will be the prize, but only if we first reduce debt and control spending.”

David Davis, addressing a meeting of Reform, the think-tank, said that tax rises were unthinkable and out of step with demands of the global economy: “Instead, we must bring down the tax burden and the modern way to do that is to control the level of public spending.” His case is that if the growth in public spending is limited to the rate of growth of the economy, there is room to lower the burden of taxation.

David Cameron, true to his “moderniser” label, did not actually utter the promise of “tax cuts”. What he said was: “Yes, we want to leave more money in your pockets, but we know the value of good public transport too. So we’ll share — that’s right, we’ll share — the fruits of economic growth between tax reduction and public services.”

The sentiment is the same as that of David Davis, but it certainly sounds more warm and friendly put that way.

Mr Cameron also promised to support marriage through the tax system. Quite how is not clear, but he has plenty of time to work that out.

George Osborne, the Shadow Chancellor and one of the few top Tories not trying for the leadership this time around, is not just an advocate of lower taxes but “simpler, fairer and flatter taxes, too”. Next week he will name the members of his Commission on Tax Reform, which will study ways of simplifying Britain’s tax system.

Gordon Brown has provided the commission with plenty to work on, having doubled the pagination of tax guides during his eight years in the Treasury. Mr Osborne and the would-be Tory leaders are united in one view: that the Chancellor’s meddling offers them plenty of scope to make the system better.

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