Presumably they want to raise taxes now, so that they can then with great fanfare reduce them before the next election to a still higher level, than before they made a complete mess of everything.
Yes an income tax cut is planned for 23/24.
Did their manifesto say they were going to raise taxes?
It explicitly said they wouldn’t which is why the NI increase is badged as the Health & Social Care levy. They are dancing on the head of a pin with that one.