Brown made the announcement during his conference speech last week. Butspeaking at a Conservative fringe event Miller said: "It's easy for himto stand there and make this announcement but I'd like to see him hitsome of his targets first."
She said the Conservatives were committed to ending child poverty butcriticised the system for not working, particularly the childcareelement of the working tax credit, which she said is claimed by only aquarter of eligible families.
Anastasia de Waal, head of family and education at think-tank Civitas'said "free universally available childcare" was unrealistic and wouldsimply jeopardise quality.
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