BBC political correspondent Vicki Young tells BBC News Channel that income tax - and the 40p rate - could be "the next big battle of the campaign". Tax invariably features in election campaigns and 1.6 million more people have been dragged into the rate over the last decade. From 6 April the threshold will rise so that the 40p rate applies to those earning £42,386 up to £150,000. Labour have also signed up to this plan but the question is - what happens after that? The Conservatives want to raise the threshold to £50,000 - eventually - but haven't said how they would pay for it. Earlier, Labour's shadow chancellor Ed Balls said he would like to see the threshold rise but would not make "promises where I can't show where the money will come from". He has not ruled out freezing the threshold and the Chancellor George Osborne seized on that possibility to attack Labour in turn.

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Image source, ComRes

I am not sure if it is by design or if he just wants a slow start, but two days in to this general election campaign and UKIP leader Nigel Farage appears to be taking it easy.

Or at least that is how it seems, writes the BBC's Robin Brant.

The Liberal Democrats have confirmed they were responsible for publishing a campaign leaflet in support of Nick Clegg that did not have any party logos on it. Mr Clegg’s campaign team is denying that it was trying to distance their leader from the Liberal Democrats. A poll by the Conservative peer Lord Ashcroft suggested today that Mr Clegg is trailing the Labour candidate in his Sheffield Hallam constituency and could be in danger of losing his seat. When asked about that the Deputy Prime Minister said the party’s own polling indicated it was doing better when researchers asked about individual candidates rather than the Liberal Democrats as a whole.

A spokesperson said the “magazine-style” leaflet which features the colour blue was intended to appeal to people not normally engaged by politics. It states that the contest in Sheffield Hallam is between “the Lib Dems and Labour” and that “the Conservatives and UKIP are out of the race” there.

BBC Radio 5 Live

UKIP's economics spokesman Patrick O'Flynn tells Radio 5 Live Drive: "After a year on a zero hours contract, a worker should be entitled to transfer to a fixed term contract or a permanent post - but we would exempt small businesses from this."

The Fawcett Society, which campaigns for gender equality, is on the look-out for sexism in general election news. It will be monitoring whether women's shoes or hair , external get more attention than their views.

BBC Newsnight Index

For the course of the general election campaign, BBC's Newsnight each evening will be publishing an exclusive Newsnight Index on the likely outcome, based on a sophisticated forecast model. It is produced by Professor Chris Hanretty from the University of East Anglia and his colleagues at electionforecast.co.uk.

For more information on how the Index is produced, see here, external.

Labour has published its own letter of support, external from business leaders, supporters and zero hours contract workers.

Reality Check

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Danny Griffin:

Election live reader:

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Should you need a quick reminder of the difference, the BBC explains it all here.

Election live reader:

Tom Clayton:

Ulster Unionist leader Mike Nesbitt has said his party could work with either the Conservatives or Labour following the general election.