It is perhaps understandable, given that Gordon is facing the biggest year of his political life, that he would want to pretend that his 2p Income Tax rate cut was a radical departure from previous policies.  Indeed, it seemed to entirely wrong-foot both opposition parties, who had different (but equally unconvincing) criticisms of the changes.

The truth is that any simplification of the tax system which has almost no effect on the overall tax-burden of anyone, is a welcome change.  Gordon's little end-of-budget flourish was a shrewd political maneuver, but not a radical economic one.