Harriet Harman has cooked up a real wheeze about getting Labour councillors to challenge Lib Dem MPs in their area over the support for the VAT rise to 20 per cent.
But as Lib Dem councillor Alex Folkes aka Lanson Boy points out, the one flaw in this plan is the distinct lack of Labour councillors in many parts of the country, including Devon and Cornwall.
In particualr, since the unitary council came in to force, Labour have no elected councillors on Cornwall Council, which means no-one to tackle Dan Rogerson, Steve Gilbert or Andrerw George, who has already made clear his unhappiness at the VAT rise.
It is a similar story for Torbay MP Adrian Sanders.
Might be back to the drawing board with that one, Harriet.