The 1992 United Kingdom budget (officially titled A budget for the recovery)[1] was delivered by Norman Lamont, the Chancellor of the Exchequer, to the House of Commons on 10 March 1992.[2] It was the second budget to be presented by Lamont. It was also the last before the 1992 general election, which was called the following day, and shaped the Conservative Party's election campaign for that year.
The 1992 budget introduced the 20p rate of income tax on the first £2,000 of earnings, as well as increasing personal allowances in line with inflation. Lamont also confirmed plans to unify tax and spending into one annual budget statement should the Conservatives win the election. Opposition Labour Party leader Neil Kinnock dismissed the statement as a "a panic-stricken pre-election sweetener", but Labour's opposition to introducing the lower tax rate enabled the Conservatives to paint them as a high-tax party, a strategy that ultimately succeeded in winning them the election.
^"Bygone budgets: March 1992". The Guardian. 3 March 1999. Retrieved 19 December 2022.
^"Budget 92 – BBC Two – 10 March 1992". BBC Genome. BBC. Retrieved 19 December 2022.
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