The Queen and Prince William would have to pay mansion tax under a Labour government, the shadow chancellor has said.
Ed Balls suggested the Queen would need to pay tax on her properties at Sandringham and Balmoral, although Buckingham Palace and Windsor Castle would be exempt under special rules.
He told Sky's Murnaghan Programme: "There aren't different rules for anybody."
Under proposals announced by Mr Balls at the Labour conference, homes valued at more than £2m would be subject to an increased tax.
He suggested the rules would include the Queen and Prince William, who is due to move into a large home on the Sandringham estate, but added there would be exemptions for those living in homes open to the public, such as National Trust properties.
He said: "There has always been a cross-party consensus that we have fair and tough rules for the financing of the Royal Household but members of the Royal Household pay taxes just like everybody else and rightly so.
"There aren't different rules for anybody. That's the nature of our society."
The idea of a mansion tax was first proposed by the Liberal Democrats, who are currently holding their party conference in Glasgow.
Chief Secretary to the Treasury Danny Alexander told the Murnaghan Programme: "Immitation is the sincerest form of flattery."
Mr Balls admitted Ed Miliband had missed out his passage on the deficit during his speech to the Labour Party conference but still gave it "ten out of ten".
He said he had seen the speech two weeks ahead of the conference and it had a "strong passage about the deficit" in it but Mr Miliband had left it out in what Mr Balls said the Labour leader had described as a "mistake".
Mr Balls also hit back at Lord Prescott's criticism of the party's conference, saying it had been flat and uninspiring but admitted the party should learn from the party's 1997 election campaign.
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