“The simple equation is that we think the priority is to help those on the lowest incomes to get as much support as they can,” he said. “Clearly that is going to have to be paid for and we think it is fair that those who have the broadest shoulders should be the ones who contribute to that. That is a reasonably straightforward equation that’s accepted across the country.”
His call will increase pressure on the Chancellor to agree to look at Lib-Dem proposals for a tycoon tax, particularly if he wants to soften child benefit cuts for upper earner households or lift the 50p rate from £150,000-plus earners.
Mr Moore said the aim should be “a bigger contribution from those who are the wealthiest and that we get that score card more fairly drawn out”.
Liberal Democrats were “pushing hard” for measures to help hard-pressed families, he said, including faster progress towards the party’s pledge to take everyone earning under £10,000 out of tax altogether.