National Party leader John Key says tough economic times would not force changes to the party's tax cut policy.
Mr Key told a business meeting in Wellington the policy had been finalised but would not be issued until the first week of the election campaign.
He says National will be offering more substantial tax cuts than those outlined in the Government's May Budget.
Mr Key would not confirm whether National's first round of cuts would come into effect as early as April next year if it forms the next government.
He said a tax cut programme would not be changed because of the economic slowdown.