Surely if this government wants to be seen as a government of low taxation the most equitable way to lower tax is to raise the tax threshold.

Although this will not benefit the very poor, more people would benefit if the tax threshold was raised from £12,751 to a higher figure of (for example) £16,000 or £18,000.

The rich would benefit just the same as the not so well off. Not ideal for the very low income people I realise but better than cutting the top rate of taxation.