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UKIP plan to save £9 billion a year in direct net contributions to the European Union budget by leaving the EU. That will enable them to raise the personal allowance to at least £13,000 and raise the threshold for paying 40% income tax to £55,000. They also propose a new intermediate tax rate of 30% on incomes ranging between £43,500 and £55,000.
A more radical idea is to abolish inheritance tax completely. UKIP also pledge to remove VAT completely from repairs to listed buildings and the sale of sanitary products.