• take everyone earning less than £12,500 out of Income Tax altogether
• pass a law to ensure we have a Tax-Free Minimum Wage
• Eliminate the current budget deficit and run a surplus by the end of the Parliamentary term
• no raise to VAT, National Insurance contributions or Income Tax
• raise the 40p Income Tax threshold to £50,000

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• Raise at least £5 billion from continuing to tackle tax evasion, and aggressive tax avoidance and tax planning
• Continue to increase the Basic State Pension by at least 25 per cent through the triple lock
• Introduce the New State Pension (that one was fully legislated for in the previous parliament)
• Increase the effective Inheritance Tax threshold for married couples and civil partners to £1 million
• Reduce pension contribution tax relief for those earning in excess of £150,000
• Cap charges for residential social care from April 2016 and allow deferred payment agreements
• Preserve pensioner benefits such as the Winter Fuel Payment, free bus pass and TV licence

The manifesto said the party, if elected, would "take everyone earning less than £12,500 out of Income Tax altogether and pass a law to ensure we have a Tax-Free Minimum Wage in this country; and continue to create a fairer welfare system where benefits are capped to the level that makes work pay – so you are rewarded for working hard and doing the right thing."

On pensions, it said: "When you retire we will continue to increase the Basic State Pension by at least 25 per cent through the triple lock, give you the freedom to use your pension savings as you want and pass them on tax-free and we will cap the amount you can be charged for your residential care – so you can have the dignity and security you deserve in your old age."

The party pledged: "We will not raise VAT, National Insurance contributions or Income Tax but we will raise the 40p Income Tax threshold to £50,000 and take the family home out of tax by increasing the effective Inheritance Tax threshold for married couples and civil partners to £1 million – so you can keep more of your income and pass it on to future generations.

"We will raise at least £5 billion from continuing to tackle tax evasion, and aggressive tax avoidance and tax planning, building on the £7 billion of annual savings we have delivered in this Parliament.

"We will freeze working age benefits for two years from April 2016, with exemptions for disability and pensioner benefits – as at present – as well as maternity allowance, statutory maternity pay, statutory paternity pay, statutory adoption pay and statutory sick pay."