Future tax cuts will be put on the table by Opposition Leader Sussan Ley as she attempts to guide the Coalition back to government .

In a speech to conservative think tank the Centre for Independent Studies this afternoon, the Liberal leader pledged to offer up income tax cuts before the next federal election and reduce budget deficits as the opposition's main priorities.

"We'll start where the pressure is greatest – low and middle-income earners who are feeling the squeeze from higher prices and rising living costs," Ley said.

"This is not a passing policy preference.

"It's more than just a commitment to lower taxes, I have never been more convinced, more determined and more passionate about anything I have ever done in public life than I am today in making this pledge to

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