Key points of Ukip election manifesto

The UK Independence Party launched its manifesto on Wednesday with the rallying cry: "Believe in Britain". It claimed that its manifesto was fully costed and independently verified by the Centre for Economics and Business Research.

Main policies include:

• Exit from the European Union.

• Extra funding for the NHS in England of £3bn a year to pay for 8,000 GPs, 20,000 nurses, 3,000 midwives and expanded mental health services.

• Cut the foreign aid budget from 0.7 per cent to 0.2 per cent of GNI, saving up to £11bn a year by 2020.

• A floor tax on business turnover.

• Replacement of the Barnett Formula to calculate UK government funding for Scotland with a system based on relative need. Ukip acknowledges "a new system will result in substantial reductions in funding for Scotland" but says devolved tax, borrowing and spending powers should compensate.

• A personal allowance at the level of the minimum wage - approximately £13,000 by 2020. The Conservative party has promised a personal allowance of £12,500 by 2020.

• A repeal of the Human Rights Act, which Ukip says has "far too much power over British law making and law enforcement and prevented us deporting terrorists and career criminals". A new UK Bill of Rights in its place.

• An end to the bedroom tax. Pledge to continue paying housing benefit to those under the age of 25.

• No tuition fees for students studying science, medicine, technology, engineering and maths - on the condition they pay tax in the UK for five years. Introduce an international university fee rate for EU students.

• Business rate relief of 20 per cent on properties worth less than £50,000

• Increase defence spending to 2 per cent of GDP in 2015/16 and phase in additional rises over the next five years up to an additional £4bn by 2020.

• Scrapping the HS2 high-speed rail line.

• A repeal of the 2008 Climate Change Act.

• An end to so-called "green taxes" on businesses that do not operate in an environmentally friendly way.

• A new intermediate tax rate of 30 per cent on annual incomes between £43,500 and £55,000. This would raise the threshold for the 40 per cent tax rate to £55,000. Longer term plan to make 40 per cent the top tax rate.

• Increase transferable tax allowance for married couples and civil partners to £1,500.

• Abolish inheritance tax

• Introduce an Australian-style points system to encourage skilled immigration. Impose a five-year moratorium on migration for unskilled jobs.

• A requirement that migrants and visitors to the UK have approved medical insurance.

• Restrictions on benefits. To be eligible for benefits and NHS care, immigrants will have to work and pay tax in the UK for five years.

• 50 per cent additional council tax on empty homes.

• A "brownfield revolution" to solve the housing crisis, including grants of up to £10,000 per unit for developers and stamp duty exemptions up to a £250,000 threshold.

• Close the department of energy and climate change and department for culture, media and sport. Introduce a new veterans department to "honour the military covenant".

• Guaranteed jobs in the police, prison or border forces for army officers who have served more than twelve years.

• A dedicated military hospital for the armed forces and a revised compensation scheme so veterans do not have to use war pensions to pay for social care.

• Eight new hostels and 500 affordable rent houses for former army officers.

• Apprenticeships to replace four non-core GCSEs

• Reverse plain paper packaging for tobacco products, oppose minimum pricing of alcohol and amend the smoking ban to allow smoking rooms in pubs and clubs provided they are separated from non-smoking areas.

• Remove VAT from repairs to listed buildings.

• Help the owners of classic cars by exempting vehicles over 25 years old from vehicle excise duty.

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