The Tories said 'f to business', Rayner sayspublished at 12:11 British Summer Time 23 October
Dowden says Labour will have disregarded millions of property owners if it raises employer National Insurance tax.
He then cites IFS findings on raising National Insurance, calling a raise a "jobs tax". He asks Rayner whether she agrees with the IFS.
Rayner responds, saying the Tories said "f to business", and cites the recent international investment summit held by the government, saying Labour are "pro-business and pro-worker".