Lib Dem leader Nick Clegg has outlined his pledge to cut taxes for low and middle-income people, as part of his proposals to make "Britain fairer".
He said "struggling families" should be paying "much less" tax while "wasteful" government spending should be cut.
Among proposals in a policy document is that the NHS should pay for patients not treated "on time" to go private.
Labour and the Tories are committed to the same spending levels but Mr Clegg says they are not "set in stone".
Mr Clegg said his party was looking to make £20bn savings in government spending in order to cut taxes for lower and average earners and bring down the overall level of tax.

'Tighten belts'
Mr Clegg wants to close "loopholes" in capital gains tax and pension tax relief which he says favours the better off, and raise green taxes to punish "polluters".
He told BBC Radio 4's Today programme the tax system had to become "much fairer" and the government had to "tighten its belt" - for example by slashing the number of MPs by one third, some defence programmes and even some Whitehall departments.

BBC NEWS | Politics | Clegg pledge to make tax 'fairer'

Has Nick Clegg gone barking mad ?

£20 billion in tax cuts funded by closing tax loop holes and cutting government waste !? .... when the Tories suggest making tax cuts by 'closing tax loopholes and cutting government waste' they are attacked and ridiculed by the Lib Dems . £20 Billion is a vast amount of money the Lib Dems criticise the government for not spending more on virtually every subject so now they would out spend Labour and deliver massive tax cuts ... is this credible

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The inherent vice of capitalism is the unequal sharing of blessings; the inherent virtue of socialism is the equal sharing of miseries - Winston Churchill