<p><br /> Nick Clegg promised a tax cut worth £700 a year to millions of taxpayers as he launched a Liberal Democrat agenda he said would "hardwire fairness" into British society.<br /> </p><p><br /> The Lib Dems were the last of the three main parties to launch their manifesto for the May 6 General Election, on the eve of the first of the leadership debates which will pit Mr Clegg against Gordon Brown and David Cameron in a potentially decisive live TV face-off.<br /> </p><p><br /> Both the Labour and Conservative leaders made pitches for the backing of Lib Dem supporters, as increasingly tight opinion polls suggested a hung Parliament may leave the third party in the position of kingmakers.<br /> </p><p><br /> But Mr Clegg declined to say which party he would offer his support to in a "balanced" House of Commons, declaring instead: "I want to be Prime Minister."<br /> </p><p><br /> The Lib Dem manifesto promised to change income tax thresholds to make the first £10,000 tax-free, funded by a crackdown on tax avoidance, the scrapping of tax breaks on pensions and capital gains which favour the wealthy and new levies on aviation.<br /> </p><p><br /> Putting "fairness" at the centre of their agenda, the Lib Dems also pledged to cut class sizes in schools; introduce a £2 billion banking levy to pay for the bailout; lower the voting age to 16; and set a course for 100% of electricity generation from renewable sources by 2050.<br /> </p>
