April is going to be quite a month for Gordon Brown. It really will be a make or break time for the prime minister and his government. The budget on 22 April has been timed to follow the G20 summit of world leaders to be held in London at the beginning of the month. The plan is clear. It is for these two events to provide the foundation for a Labour victory at the general election.

Contrary to conventional wisdom – and the opinion polls – I do not believe that the coming election has been won by the Conservatives, I believe that Labour under Gordon Brown’s leadership can still win. As time goes by it is becoming increasingly clear that David Cameron has not closed the deal with the electorate. In many respects the contest has not yet begun but April will change that.

This is why the G20 summit and the budget are so important. These two events must be successful in answering the most pressing questions about the economy but also in delivering politically for Gordon Brown.

To do this, two things need to be achieved. First, both events need to reflect the concerns that people have about the world in which they live and then shape and determine policies that are relevant and understandable.

Second, there needs to be a clear articulation of where Labour wants to take our country in the future, with a clear statement about the values and priorities that underpin Gordon Brown’s leadership and how in practical terms they are to be made real.

To achieve these twin objectives will not be easy. The difficulty that is now emerging in relation to the G20 is that it is simply too ambitious. An exhaustive agenda has been put forward that tries to do too much.

Of course there will be a time when we have to consider how we redraw and construct a new international system of financial regulation; promote greater transparency; tackle the abuse of tax havens and support good corporate governance. The question has to be asked as to whether the time to consider these important issues is now.

Surely it must be the case that at the present moment all effort and attention needs to be focussed on the immediate and urgent necessity to rescue the global economy and get the world’s trading systems operating once again.

The political danger for Gordon Brown at the G20 summit is that in order to secure a consensus he will have to pander to the lowest common denominator. So instead of the outcome being an agreement which lays down a positive and practical agenda for action which tackles the immediate problems, we end up with a set of high-minded declarations and vague re-assurances that appear largely irrelevant to the concerns of the average voter.

Success at the G20 is crucial because it will provide the framework for the budget – the most difficult since Labour came to office in 1997. This budget needs to do many things. Perhaps above everything else it needs to demonstrate that Labour is governing, and not just surviving, in office. It must demonstrate that there is fresh thinking and new ideas.

The challenge will be to identify measures that effectively tackle the recession by providing a stimulus to the economy while at the same time being popular with the voters. Even in these difficult times the budget needs to show that Labour has more to offer in the future than we have already delivered.

This means that it will need to focus on a few key proposals that really matter to people and that will make a difference. They will need to be dramatic in both their scale and boldness if we are to see a change in public opinion and perception towards the Labour party under Gordon Brown’s leadership.

So what does this mean in practice? We know that the great success of Labour under Tony Blair in the last three elections has come about because there has been a coalition of support that crosses geographical and class boundaries, although it has to be recognised that it was showing clear signs of cracking by the time of the 2005 election.

Some now argue that Labour should concentrate on its core, traditional supporters. Others claim that it is the floating voter who aspires to better things that should be the focus of attention. The reality in our political system is that in order to win both groups need to see Labour as the party that speaks to their concerns, needs and ambitions. It is for the budget to clearly demonstrate that it does.

How can this be achieved? At the moment we don’t know if the April budget will contain a further financial stimulus for the economy. Let us assume that Alistair Darling is operating within the spending levels already laid down. Within these constraints the challenge must be to identify changes that would alter the political climate. What could they be? Let us consider one possibility.

I supported the V.A.T. cut in December. It was exactly the right thing to do at the time and it has been supported by many independent commentators since. However, I do now question whether it has run its course both in terms of its overall benefit to the economy and in relation to the political return that comes to the government.

The 2.5 per cent cut in V.A.T. may appear modest but it comes at significant cost. On its own figures it will cost the Treasury £8.6 bn between April and the end of the year. For this amount personal allowances for income tax purposes in 2009-10 could be raised by £1,520 to £7,995. This would bring significant benefits to all income taxpayers but perhaps most importantly it would take 1.7 million low paid workers out of paying income tax altogether.

In my opinion this is exactly the kind of policy that would put Labour on the right side of the debate about a fair tax system and is of the scale necessary to change the political landscape and have the broad, popular appeal necessary to bring back together that coalition of support necessary to secure a Labour victory.