National has ruled out working with the Opportunity Party, with leader Christopher Luxon saying National would not do business with a party that wants to raise taxes.Opportunity's leader says New Zealanders are tired of that way of thinking, and suspected Luxon would change his tune if National needed Opportunity come November.Opportunity was on 4.7 percent in the latest RNZ-Reid Research poll, just shy of the 5 percent needed to enter Parliament.The party has been open to working with both National and Labour, should either need its support to form a government after the election.Opportunity's flagship policies include establishing a universal basic income of up to $370 a week, and a 1.75 percent annual tax on the value or urban land and 0.5 percent on rural land.At his weekly post-Cabinet media conference, Luxon was asked whether National could work with Opportunity."We wouldn't be in business with people who want to increase taxes," Luxon responded.He added that it was his "very, very strong position" that National would not work with Opportunity."It's a vote for Labour and the Greens because essentially, at the moment, and I look at their policies, you've got a universal basic income that wants to make every New Zealander a beneficiary. You've got a land tax sitting there that actually is going to be massive."Pressed on whether that meant National would not go into a governing arrangement with Opportunity in any form, Luxon said it would not be a surprise that National did not want to "do business" with Opportunity.Afterwards, Luxon's office confirmed to RNZ this amounted to a formal rule-out.Opportunity was on 4.7 percent in July's RNZ-Reid Research poll.Supplied / Facebook/ Opportunity PartyOpportunity leader Qiulae Wong said the rule-in, rule-out game was "the old school way" of doing politics, which New Zealanders were tiring of."The tribalism is not taking us anywhere, and it's not solving our big issues. So we've really got to start leaving ideology at the door, and looking at the policies and the ideas that are going to take New Zealand forward."Wong said Opportunity's door would remain open for National, but she encouraged the party to engage with its policies constructively."Our tax policy overall actually would be a tax cut for 70 percent of New Zealanders. They would be better off under our full tax policy. 20 percent would be about neutral, and then only 10 percent would be paying slightly more," she said."The fact that we are offering a tax cut to hardworking New Zealanders, many people who rent, that is something that the National Party has campaigned on in the past, and I would think would be open to. So I would encourage them to look a bit deeper and come and have a conversation with us about it."Labour's campaign chair Kieran McAnulty suspected Luxon had ruled Opportunity out by accident."I think they themselves are surprised by the decision that the prime minister has announced today," he said.McAnulty said Labour would announce who it would and would not work with "very shortly".Labour is yet to make a call on New Zealand First, despite New Zealand First ruling Labour out."I can't see it happening. But we'll make an announcement closer to the time," McAnulty said.