Important context
This page summarises the stated Manifesto 1.1 position. It does not convert working estimates into independently certified costings.
Where the manifesto identifies an unresolved question, illustrative assumption or requirement for further modelling, that qualification is retained.
Income, taxation and participation
| Commitment | Manifesto 1.1 position |
|---|---|
| USI starting point | £4,000 a year |
| USI year-10 target | £12,570 a year |
| USI eligibility age | 21 and over |
| Participation requirement | 16 hours a week, averaged over the year, for people capable of participating |
| Employee National Insurance | Abolished and replaced by the unified income-tax system |
| Employer National Insurance | Reduced from the 15% source baseline to 10% over ten years |
| Proposed income-tax rates | 33%, 40%, 45%, 47.5% and 49% |
| Defence levy | 1% of gross income |
| National Care levy | 1% of gross income |
Defence, housing and education
| Commitment | Manifesto 1.1 position |
|---|---|
| Defence target | 5% of GDP within five years |
| Wartime mobilisation level | A potential 8% of GDP mobilisation level, not a peacetime spending pledge |
| Housing | One million additional homes over ten years through mixed tenure |
| Housing delivery | Councils, housing associations, partnerships and private builders |
| USI participation-age benchmark | Age 21, separate from the guarantee for people under 21 |
| Education and training guarantee | Extends until the 21st birthday; the exact requirement wording remains unresolved |
| Military route | Three years from age 18, with transition support at 21 |
| Education and training bursary | Available for approved participation between ages 18 and 21 |
Pensions, justice and national utilities
| Commitment | Manifesto 1.1 position |
|---|---|
| Workplace pension | Compulsory, with an employee contribution and employer match |
| Government pension tax relief | Source proposal of 25% on employee contributions |
| State-pension target | £18,000 annual safety net, means-tested against private pension income |
| New prisons and capacity | Three rehabilitation-focused prisons providing approximately 15,000 places |
| New courts | 125 additional magistrates' courts and 30 additional Crown Courts |
| Justice infrastructure capital | Original estimate of £9-£13 billion, with operating costs treated separately |
| Water companies | Major water companies brought into public ownership |
Investment, business and energy
| Commitment | Manifesto 1.1 position |
|---|---|
| Relocation incentive | 0% Corporation Tax for 24 months, subject to qualifying conditions |
| Relocation commitment | At least ten years, with clawback where the commitment is broken |
| Energy standing charges | Abolished, with legitimate costs recovered through unit pricing |
| Regional Investment Fund | £20 billion annual target, with allocations reviewed annually |
| Technology Investment Fund | £15 billion annual target |
| Four-day working model | Approximately 32 hours a week where appropriate |
| Public services | Increasing seven-day operation |
| Banking | Saturday and Sunday payments |
Cannabis and food reform
| Commitment | Manifesto 1.1 position |
|---|---|
| Cannabis | A legal, adult-only regulated market with taxation at three levels |
| Food classification | A mandatory Green, Amber and Red nutritional classification system |
| Healthy Food Fund | Relevant food-tax receipts supporting subsidies and the specified healthy-food and public-health programmes |
How to read these numbers
These figures summarise policy commitments rather than proving that every programme has been fully funded or independently costed.
Budget 3.1 distinguishes annual expenditure, gross programme envelopes, capital estimates, loans and illustrative source assumptions. Those categories should not be added together as though they were one final annual spending total.