The most radical tax policies are those proposed by the Green Party, such as increasing the main rate of corporation tax back to 30% and the top income tax to 60%.  They would also abolish the CGT annual exemption. Like the Lib Dems, the Green Party would also introduce a Wealth Tax at 2% a year on those with more than £2 million capital and use this to reduce employers’ NIC to 8%.

In order to stimulate tourism and the restaurant business, the Green Party would reduce the rate of VAT of restaurant food and hotel accommodation to 5%.

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