Mr Lamb said: "The Council Tax is an unfair tax. It hits those least able to afford it the hardest. Pensioners in particular suffer from Council Tax, which has been increasing at a faster rate than pensions".
He added: "A Liberal Democrat Government would abolish Council Tax and replace it with a fairer alternative based on ability to pay. The local authority Grant Settlement for councils from the Government is shockingly inadequate, suggesting high tax rises to come. Many people have told me that they simply cannot afford to pay any more".