The Finance Minister says the Government will consider the concept of Act's tax policy in good faith

In leader David Seymour's State of the Nation speech over the weekend - he said flatter taxes are fairer.

Nicola Willis says under the coalition agreement they agreed to consider it, subject to no earner being worse off than they would be under National's plan.

She says they will deliver personal income tax relief to workers in the budget, and exactly how they do that, will be decided by that coalition commitment.