By james art 
Mr Jones’ comments were aimed at shadow chancellor Alex Burghart, who described the budget as “as bad as it gets” and criticized the impact the rise in National Insurance would have on businesses and services.
Meanwhile, Portsmouth North Labor MP Amanda Martin described the Tories as “delulu” – meaning deluded – about their record in government.
During the fourth day of the budget debate, Mr Burghart told the Commons: “I know what it’s like to be sent to defend the indefensible and I can see that (Darren Jones) is developing good skills.
“This is a bad budget, as bad as it can be. At its heart is the decision to tax business with hard, very heavy taxation. Let’s tax business, and through it the workers, until the seeds squeal,” he added.
Mr Burghart said GP surgeries were “at a standstill” as a result of the rise in employer national insurance, adding: “Firstly, I ask (Mr Jones) if he is going to publish figures on who is being hit by the health tax increases national insurance? What are the costs for these services? And will they get compensation?’
He went on to say: “The Chancellor has chosen tax over employment and that will not deliver growth.
“So the government’s plans were to tax, spend, think a little, set up a website, tell us to serve waffles for every meal, think a little more, then see if there’s any money left over, and it turns out it doesn’t, and will have to raise taxes again.
“What is becoming painfully obvious is that Labor squandered the opposition, they had 14 years to come up with a plan for the NHS but they didn’t and now they are struggling to find one.”
On Tuesday, Mr Jones responded: “From what he has said today, and I must admit I am not a clinician, I think he may have some amnesia about his party’s performance in government.
“But perhaps his friend, the former common sense minister (Esther McVeigh), can help him find some before he next appears before the House?”
Mr Jones added: “I have been asked by many members about the difficult decision to increase employer national insurance contributions, in the context of of course that this party is keeping its promise to working people not to increase national insurance or income tax for employees in their payslips.
“It is right that the Government is not legislating to exempt non-public sector organizations from these changes, but as the Secretary of State for Health (Wes Streeting) said, we do pay for these services; this will be reflected in their settlements.
Shadow health secretary Edward Argar said the increase in employer national insurance contributions was “ill-conceived” and would hit GP surgeries, hospices and social care providers.
He said: “The Royal College of GPs has warned that the extra cost of the National Insurance increase could lead to GP surgeries being forced to downsize or close their practices all together, and the Association of Independent Pharmacies has warned that community pharmacies will have to find an extra £12,000 a year on average.’
Earlier in the debate, Ms Martin accused the Tories of trying to “rewrite history”.
She said: “The sold-out benches opposite continue to paint a picture that the last 14 years of Tory neglect was not a choice, even crazier than the attacks on the changes this government has made to fix the foundations and improve people’s lives in constituencies areas up and down the country.’
Opening the budget debate earlier, Health Secretary Wes Streeting promised that the winter of 2024 would be the first “for three years where NHS staff are on the front line and not on the picket line”.
In September, junior doctors in England voted to accept a government pay deal worth 22.3% on average over two years, ending their long-running dispute.
Mr Streeting said the previous government had “no funding” set aside to end the junior doctors’ strikes, despite 18 months of action.
He said: “Furthermore, the previous health secretary had not met with local doctors since March. They had given up even trying to end the strikes.
“Remember that this winter – despite all the challenges the NHS will face – it will be the first winter in three years that NHS staff are on the frontline rather than on the line.
“That’s the difference a Labor budget makes.”