After four years of empty rhetoric, the best the Chancellor could do was to recycle an announcement from 2012 with a commitment to fewer homes.
Just 15 per cent earn enough to pay the higher rate. Osborne is right to focus on helping the low-paid.
Shadow chancellor says 10p tax rate would benefit two-thirds of married couples, while tax allowance would help just one-third.
The Chief Secretary to the Treasury contradicts Osborne and says the idea is "well worth further consideration".
Renewal's call for the 45p tax threshold to be reduced to £62,000 to fund the abolition of the 40p rate is smart politics.
The Tories’ tax and benefit changes have cost women four times as much as men – little wonder when they are so absent from the top table.
The level of austerity required varies hugely depending on how much growth is thought possible.
The Chancellor may think he is a realist playing hard politics. But these are tactics the Scottish government could also successfully employ.
The Scottish First Minister offered no persuasive argument for Scotland entering a currency union with the rest of the UK.
"If Scotland walks away from the UK, it walks away from the Pound."