The Conservatives have edged ahead of Labour for the first time in two-and-a-half years, according to a new opinion poll.
A YouGov survey for the Times shows the Tories have overtaken Ed Miliband's party following David Cameron's speech to activists this week in which he promised tax cuts for 30 million people.
Labour has not been behind in the polls since March 2012, just before Chancellor George Osborne's "omnishambles" budget.
Asked who they would vote for if the general election was tomorrow, 35% of people backed the Conservatives - a single point higher than those who said they would opt for Labour (34%).
YouGov's research, conducted after the Tory conference, also shows voters support Cameron's pledge to lower income tax by 2020, but remain sceptical over whether they will be better off as a result.
It reveals people expect their finances to suffer less under a Conservative government, but believe they will be poorer after five years irrespective of who is in Downing Street.
If the Conservatives win the election, 28% of voters expect to be better off at the end of five years, while 37% think they will be worse off. If Labour wins, 17% expect to be better off, compared to 42% who think they will be worse off.
Eight out of 10 voters approved of the proposed increase of the tax free allowance threshold to £12,500. Meanwhile, upping the threshold for the 40% higher tax rate to £50,000 was backed by 49% of voters.
According to the poll, less than a fifth of current Ukip votes - 19% - said the measures in Mr Cameron's speech would make them better off overall, while 44% said they would make no difference.
:: YouGov surveyed 2,133 British adults between October 1 and 2.