David Cameron has said cutting the top rate of tax is "not our policy" after the Chancellor failed to rule out further help for top earners if the Conservatives win the next election.
The Prime Minister said, "It's not our policy, it's not our plan. Our plan is to raise to £12,500 the basic rate threshold so that we take another million people out of income tax all together and cut tax for 30 million people
"Those are our plans and they're the ones we'll pursue," he added.
The personal tax allowance would rise to £12,500 under the Lib Dems, funded by a crackdown on tax dodgers, leader Nick Clegg has revealed.
Millions of households would be better off under a Tory government, David Cameron will claim today as he hails "money-back Monday".
A Conservative government would aim to double the number of first-time buyers by 2020, the Chancellor has declared.