The four-minute film, which first aired last night, is the first work for Labour by Krow Communications since it was appointed in November by the party, which has been languishing in the polls.
In 2015 the Conservatives, then led by David Cameron, pledged to increase NHS funding by £8bn over five years, but in recent weeks there have been frequent stories about hospitals across the UK struggling to cope with demand. In a recent ComRes poll, 47% agreed with a recent statement from the British Red Cross that the NHS was facing a "humanitarian crisis".
Despite Labour's traditional advantage as being the party most trusted to run the NHS, the same poll found that 43% of those polled thought the Tories would be better at managing the NHS this winter, compared to 31% for Labour – similar figures to overall voting intention.
Labour leader Jeremy Corbyn said of the broadcast: "Despite the pledge of an extra £350m a week [coming from the UK leaving the European Union] plastered across Boris Johnson’s bus, the government has refused to provide the NHS with the funding it desperately needs.
"Theresa May and her government’s priorities are clear: tax giveaways to the wealthiest and big business rather than funding our health service. By 2022, the Conservatives will have handed the wealthiest £70bn in tax cuts – money that could be invested in our NHS.
"A Labour government would deliver our NHS the funding it needs. Big business and the banks would pay its fair share of tax, we would clamp down on tax dodgers, and we would ensure that the Brexit negotiations put jobs and living standards in Britain first."
Labour appointed Krow in November, having previously worked with Lucky Generals.