She said: "It's not fair to ask low-paid workers to pay hundreds of pounds in income tax, as they did under Labour.
"So we're putting £600 back in the pockets of 24 million people on low and middle incomes, as of next month.
The East Dunbartonshire MP said by 2015 this would increase to £700, meaning no-one pays income tax on the first £10,000 they earn.
She added: "We're putting money back in the pockets of low-paid workers instead of the Swiss bank accounts of hedge fund managers."
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Finance
