Responding to the publication of the Welsh Government's Draft Budget, Paul Davies AM, Shadow Minister for Finance, said:
"This is Welsh Labour's budget of smoke and mirrors.
"While Ministers claim to be investing more money into the NHS, after a year in which Labour's £1billion health cuts have squeezed frontline services, the health budget is still facing major cuts, which recycled money cannot hide.
"Despite claims, this budget fails to encourage economic growth with a lack of information on Enterprise Zones, the Growth Fund or other tools to help make Wales a more prosperous nation.
"Small businesses across Wales will have just cause to feel ignored by the Welsh Labour Government with no relief on business rates or support to help our small businesses to expand and create new jobs.
"It is a great disappointment that Welsh Labour Ministers have rejected the chance to freeze Council Tax to help Welsh families and pensioners cope with rising bills.
"Over the coming weeks, we hope Welsh Labour will ditch their tribalism of the past and work constructively with opposition parties in the Welsh national interest."