Labour leader Andrew Little says Prime Minister Bill English's keynote speech at the National's annual conference showed the party was out of ideas and out of steam.
Mr English used his speech on Sunday to set the stage for National's election campaign, laying out his vision of New Zealand in 2020 and hinting there could be another family package of tax breaks and benefit increases.
Mr Little says there was no substance in it.
"Dangling further tax cuts - after nine years in Government the best it can do is a vague promise about more tax cuts when actually what New Zealanders want is something different," he told reporters.
"When I get around New Zealand the thing people tell me they want is for the Government to get on top of housing, they want more money for hospitals, they want jobs for young people, more police... tax cuts isn't their priority."
Mr Little criticised the Government for only talking about the next three years when a much longer view needed to be taken.
"We're way beyond that, we have to think about what the country will be like in 30, 40 or 50 years.
"This is classic National Party - out of ideas, out of steam, an empty vessel."