Image copyright EPA Image caption David Cameron met British troops at Camp Bastion in Afghanistan on Friday

A future Conservative government would start cutting income tax before the UK budget deficit has been eliminated, David Cameron has said.

On Wednesday at his party's conference, the PM said the point over which 40% is paid would rise from £41,865 to £50,000 by 2020 if the Tories were in power.

He has now indicated this process would begin before the UK economy is "back in the black".

Mr Cameron has pledged to eliminate the UK budget deficit by 2018.

Speaking to journalists on Friday during a visit to Afghanistan, he said: "What we are saying about about these tax reductions are that they are ones that we will make during the Parliament (2015-20).

'Clear plan'

"We have demonstrated in this Parliament that we have been able to do things in a number of budgets.

"We will set out the exact details in each budget but as long you have a clear plan and a clear pathway you don't have to wait until Britain is back in the black before you make progress with these tax reductions."

Mr Cameron has said if his party wins next year's general election the deficit will be eliminated through cutting spending, without putting up taxes.

"What we have shown in the last Parliament is that it's perfectly possible for you to manage the nation's finances wisely to deliver tax reductions at the same time as making savings and efficiencies," he said.

Asked if he could rule out a VAT rise, he said: "We don't have any plans to raise VAT in the next Parliament."

At present no income tax is paid on income up to £10,000, then a "basic rate" of 20% is paid on earnings up to £41,865.

The 40p rate is payable on income from £41,866 to £150,000, with the "additional rate" of 45% paid on anything over £150,000.