David Cameron has promised to raise the 40p tax threshold to £50,000 if the Tories win another five years in power.
The pledge, which would help thousands of middle income earners, was among an array of sweeteners offered by Mr Cameron in his last conference speech before the General Election.
He vowed to balance the nation's books by 2018 so he could deliver tax cuts for "hard-working families", including lifting the tax-free allowance from £10,500 to £12,500.
The PM said it would mean a tax cut for 30 million people and that those on the national minimum wage working a 30-hour week would pay "nothing, zero, zilch" in income tax.
He also said he would increase the 40p tax rate from £41,900 to £50,000.
Mr Cameron attempted to paint a picture of the Tories as the champion of the ordinary man and families.
He said he wanted a Britain where there was: "the chance of a job, a home, a good start in life, whoever you are, wherever you're from. And by the way, you never pull one person up by pulling other people down."
He added: "We believe in aspiration and helping people get on in life and what's more, we're proud of it."
Shadow chancellor Ed Balls accused Mr Cameron of attempting to "pull the wool over people's eyes" by promising a tax cut without explaining how it would be paid for.
Simon Walker, director general of the Institute of Directors, said: "We await the details of how such reforms will be financed. Increasing the personal allowance is particularly expensive to the Exchequer."
The Prime Minister went on to make a fierce defence of his handling of the NHS, saying he intended to take the health service back for the Tories after Labour's attempt to claim it with a £12.5bn spending pledge at the party's conference last week.
He accused Labour of "spreading complete and utter lies" by suggesting he was selling off the NHS and said: "How dare they suggest I would put that at risk for other people's children?"
Mr Cameron has spoke of his first-hand experience of the NHS during the care of his son, Ivan, who died in 2009 at the age of six, bringing tears to the eyes of his wife, Samantha, who was sitting in the audience.
He said Labour did not understand that the country "can only have a strong NHS if you have a strong economy".
The Conservative Party leader also said he would scrap the Human Rights Act, which has allowed the courts in Strasbourg to rule Britain must give prisoners the vote, and introduce a British Bill of Rights.
Identifying problems with the free movement of people in the EU, Mr Cameron highlighted a number of things he was keen to change.
"Britain: I know you want this sorted, so I will go to Brussels, I will not take no for an answer and when it comes to free movement I will get what Britain needs," he said.
Mr Cameron's speech brings to a close a conference which has been tarnished by four UKIP "defections", the most significant of which was the MP Mark Reckless.
The Prime Minister warned that a vote for UKIP was a vote for Labour. He said: "On the 7th of May, go to bed with Nigel Farage and wake up with Ed Miliband. I don't know about you, but not a bit of that works for me."
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Gallery: Tory Party Conference: In Pictures
The Conservative Party Conference has drawn to a close. Here are some of the highlights: Boris Johnson addressed delegates with a brick - and cracked a joke about "purring" at David Cameron's expense ...
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But of course Boris and Dave are close - as they proved with this touching stroll together
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It was not Mr Cameron but Ed Miliband who was the butt of most jokes. The best one was the one about him forgetting to mention the deficit in his keynote address to the Labour Party Conference last week
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It shifted some merchandise such as this hilariously named beer
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George Osborne started it in his speech, during which he invited voters to choose Dave, choose the Conservatives and choose the future
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But it did make him sound like Renton from Trainspotting. Everyone thought so
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Nigel Farage was the spectre at the feast. Four defections to UKIP - one MP, a donor and two others since the conference began
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The PM prepared for his big speech by asking delegates what they thought of him by posting message boards around the conference in Birmingham
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And spent some time with Samantha, his wife
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He posed for selfies with delegates
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And did not miss a hard hat, high-vis opportunity
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He was photographed memorising the chapter on the deficit ... in glasses and Union flag cufflinks ...
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... as he prepared for the crowds in the main hall
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Where he gave some money away - tax cuts for the "hard-working"
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Got really cross about the NHS
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Then got clapped quite a lot
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Still, the Conservatives concluded that what Britain needs is an iron lady ...
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...and here's Home Secretary Theresa May
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