Lib Dems 'won't raise VAT' after electionpublished at 06:52 British Summer Time 30 May
Munira Wilson also commits the Lib Dems to not raising VAT after the election, in line with a pledge made by Labour and the Conservatives earlier.
She says the party would not hike the sales tax - or income tax and National Insurance.
The party would target taxes on banks, tech firms and energy companies, Wilson tells BBC Breakfast, adding: "They have benefited from problems in the economy and society and should be paying their fair share."