The Liberal Democrats pledged to raise roughly £27 billion of additional annual revenue by 2028/29, headlined by a 16 per cent sewage tax on water company profits raising £260 million per year, a stronger windfall tax on oil and gas with the investment allowance loophole closed raising £2.1 billion, reforms to capital gains tax aligning rates with income tax, and tighter rules on bank taxation. The manifesto promised no rise in income tax, National Insurance or VAT, framing the revenue programme as a closure of avoidance and an end to undertaxation of capital and pollution.
The Liberal Democrats committed an £8.4 billion package for NHS and social care, headlined by a right to see a GP within seven days or twenty four hours if urgent, 8,000 more full time equivalent GPs, a 100 per cent cancer treatment within 62 days guarantee, and guaranteed urgent and emergency NHS dental access. The defining social care commitment was the introduction of free personal care on the Scottish model, backed by a National Care Agency setting standards and a workforce plan including a minimum wage for care workers set £2 above the national minimum wage.
The Liberal Democrats pledged to replace the salary threshold for skilled worker visas with a merit based system, scrap the immigration skills charge for NHS and social care employers, and give asylum seekers the right to work three months after applying. The manifesto did not set a numerical net migration target and explicitly rejected the Rwanda removals scheme. The asylum backlog would be cleared with additional caseworkers and a new safe routes framework.
The Liberal Democrats pledged to extend the pupil premium and introduce a National Tutoring Guarantee covering disadvantaged pupils, recruit additional teachers in shortage subjects, and create Strategic Education Authorities through local councils with new powers and resources to plan school provision. Tuition fees were to be reviewed but no commitment was made to abolish them. The manifesto committed to mental health support in every school and to expanded apprenticeships and adult education.
The Liberal Democrats committed to a net zero target of 2045, five years ahead of the legally binding 2050 deadline, with the path including a major renewables expansion programme, a ten year programme to insulate all homes to a minimum EPC C standard, and a ban on new oil and gas exploration licences. The manifesto pledged a Climate and Nature Act with binding targets and to make Great Britain a global leader on carbon capture, hydrogen and offshore wind investment.
The Liberal Democrats pledged 380,000 new homes per year including 150,000 new social homes per year, the construction of ten new garden cities, and a Housing Crisis Action Plan led by a new cabinet minister. The manifesto committed to end Section 21 no fault evictions, introduce a renters charter and ban no fault evictions, and give councils new powers to control short term lets and second homes.
The Liberal Democrats committed to scrap the two child benefit cap, raise the carer's allowance and expand the earnings threshold, introduce day one employment rights to sick pay and parental leave, and give workers on zero hour contracts a right to request a fixed hour contract after twelve months. The manifesto framed welfare reform around carers, disability support and in work poverty rather than tightening eligibility.
The Liberal Democrats pledged to restore community policing through new neighbourhood teams, scrap Police and Crime Commissioners and replace them with local Police Boards drawn from councillors and community representatives, establish a Women's Justice Board, and replace Young Offender Institutions with Secure Schools and Secure Children's Homes. The manifesto also committed to a National Resettlement Plan to reduce reoffending and mentorship programmes in every prison.
The Liberal Democrats committed to defence spending of 2.5 per cent of GDP, full continued support for Ukraine including military and financial assistance, and a return to overseas aid spending of 0.7 per cent of gross national income. The manifesto pledged unequivocal NATO commitment, recognition of Palestine as part of a two state solution, and re entry to the Erasmus+ programme for student and youth mobility.
The Liberal Democrats set out the most explicitly pro European position of any UK Westminster party: a four stage roadmap to return to the European Union, beginning with rebuilding trust, then a youth mobility scheme, then re entry to the single market, then re entry to the customs union, with full EU membership the long term objective. The manifesto was the only one in 2024 to make rejoining the EU an explicit final destination rather than a constraint.
The Liberal Democrats committed to introduce proportional representation by single transferable vote for general elections, lower the voting age to 16 for all UK elections and referendums, and replace the House of Lords with an elected second chamber on a federal model. The manifesto pledged a written constitution drafted through a citizens' convention, abolition of first past the post in local elections in England, and expanded devolution to English regions and combined authorities.