Prime Minister Julia Gillard has thrown down the gauntlet to Opposition Leader Tony Abbott, offering him Treasury officials to cost his tax plans.

Mr Abbott yesterday revealed plans to deliver income tax cuts that would not be used as compensation for a carbon tax.

He said a coalition government would fund tax cuts through prudent government spending and improvements in economic productivity.

Ms Gillard today said she was prepared to make Treasury officials available for Mr Abbott to cost his tax plans.

"Today I do want to make an offer to Tony Abbott, I do believe Australians should be able to judge this on the basis of all the facts and figures," she told Channel Ten.