“He was asked the question at this event that he had in Teesside, and he's given a straight answer, which is we have a further plan, on top of everything else we've done to help working people by cutting their taxes, and in this case it's the National Insurance, which we want to raise the threshold [of] and today we're setting out the details of that.

“The first part of that will be that, if we're re-elected with a majority in our first year, so in my first budget, we will increase the National Insurance threshold from its current level of £8,632 to £9,500, which will be a saving of just under £100 per person for some 30 million people.”