How their policies differ

CHILDCARE

Tory policy: 30 hours of free childcare for working parents expanded to cover one- and two-yearolds, to be rolled out in stages from April 2024.

Labour policy: Would scrap “non dom” tax status and use money to fund breakfast clubs for primary schools. MPS are researching childcare systems in other countries before creating a full policy.

OVER-50S

Tories: Over-50s encouraged back to work through “returnerships” and skills boot camps.

Labour: Over-50s given right to work from home. Large firms will have to draw up action plans to help menopausal women.

ENERGY BILLS

Tories: Government subsidies limiting typical household energy bills to an average £2,500 a year extended for three months.

Labour: Agrees but says it should have been funded by extending the windfall tax on energy giants.

DISABILITY BENEFITS

Tories: Scrapping the work capability assessment and tightening the sanctions regime.

Labour: Has pledged to reform the benefits system, but has revealed few details.

FUEL DUTY

Tories: 5p cut to duty on petrol and diesel (due to end in April) kept for another year.

Labour: Says it called for this in January.

NUCLEAR ENERGY

Tories: Nuclear energy classed as environmentally sustainable for investment purposes.

Labour: Will give clean energy strategy later.

CORPORATION TAX

Tories: Levy will rise from 19 to 25 per cent from next month.

Labour: Agrees, but wants more allowances to encourage firms to invest.