The Prime Minister will kick off the 2024 general election campaign by painting the Labour leader as weak on the economy.
He will begin a UK tour on Thursday in the East Midlands where he will take part in a question and answer session.
On the same day rival Sir Keir will set out his stall in a speech in the South West.
The PM outlined tax cuts ahead in his New Year message, saying: “Inflation is set to fall further.
“We’re going further by reducing debt and cutting taxes.”
He will be promoting the 2p cut in National Insurance which comes into force on Saturday.
A No10 source revealed: “The PM is making a series of stops where he’ll make his pitch to working families.”
Referring to Labour’s promise to spend £28billion a year until 2030 on green projects, they added: “We’re starting the year as we mean to go on with a proper tax cut, a clear dividing line with Labour who are weak on the economy and will put up people’s taxes.
“Rishi’s strongest asset is his economic experience — in stark contrast to Sir Keir’s economically illiterate plan.”
In the summer, Labour scaled back the eco figure, saying it would be something to work towards.
Labour sources said: “The Tories have raised taxes 25 times — it’s the highest tax burden since the Second World War.
“Rishi Sunak wants everyone to forget the billions he gave to pals and a kamikaze budget.”
Labour’s strategy is based on four points: The country wants change, the Tories have failed, Sir Keir has changed Labour and only it has a plan to “get Britain’s future back”.