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David Cameron to renew pledge to cut taxes

David Cameron will on Monday commit a future Conservative government to tax cuts, claiming that middle Britain needs to be "rewarded" and suggesting that higher public spending amounts to throwing money "up the wall".

His unashamedly rightwing characterisation of the choice facing voters at the next election reflects a belief that the promise of Tory tax cuts will be popular, particularly with swing voters considering a switch to Ukip.

Separately, Grant Shapps, the party chairman, said the Conservatives also wanted to cut inheritance tax. Although he said there were currently no concrete plans to deliver that pledge, the idea is expected to feature in the party's manifesto.

The promise of tax cuts is risky: Labour and Liberal Democrats claim Mr Cameron is wedded to "ideological" cuts to the state and that the public is prepared to accept some tax rises to fund public services.

But Mr Cameron will claim that Britain is at a "tax moment" adding: "After years of sacrifice, the British people deserve a reward."

The Tories are promising £7.2bn of unfunded tax cuts, with middle earners set to be the biggest gainers.

The promise of lower taxes is one of the main themes of the Tory election campaign, which is centred around the party's message on the economy.

Mr Cameron will say that "people know how to spend money better than those in Westminster" adding: "It shouldn't be thrown up the wall to satisfy the latest gimmick dreamt up in Whitehall."

Meanwhile, Mr Shapps said Mr Cameron was now more likely to take part in televised election debates after broadcasters bowed to his demands to allow the Green party to take part, alongside other "minor parties". He said: "We are edging towards a solution."

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>Mr Shapps said the new proposal from broadcasters to stage two seven-way debates and a single head-to-head clash between Mr Cameron and Ed Miliband, Labour leader, were "a lot more sensible than the original plan".

Mr Cameron had warned that he would not take part in a debate that included the UK Independence party - a direct threat to the Tories - but not the Greens, who pose more of a threat to Labour.

The new formula would include Conservatives, Labour, Lib Dems, Ukip, Greens, Scottish National party and Plaid Cymru. However, Northern Ireland's Democratic Unionist party is now insisting that it should be allowed to take part.

Mr Cameron would favour a debate with multiple smaller parties, since it plays into his claim that the next election could produce a "chaotic" result that would jeopardise the economic recovery.

However, the prime minister may yet object to the timing of the debates: he wants them before the "short campaign" - the final weeks running up to May 7 - on the grounds that they tend to dominate all other aspects of the campaign.

That demand could prove a significant stumbling block, since broadcasters want to screen the debates in the final stages of the campaign when there is greatest public interest.

Other parties also have concerns about the new formula proposed by the broadcasters. The Lib Dems want Nick Clegg to have the chance to defend his party's record in government in debates with Mr Cameron and Mr Miliband.

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