Decision time: Your guide to the issues that matter

ECONOMY

Conservatives

Would eliminate overall deficit by 2018 with £30bn more of austerity measures and have £7bn budget surplus by 2020. Aims to create two million jobs. Would keep all pensioner benefits. Cut departmental spending by £13bn, reduce welfare by £12bn and recover £5bn from tax evasion crackdown. Create three million new apprenticeships. Raise level of inheritance tax threshold from £325,000 to £1m. Lift level of tax-free personal allowance to £12,500. Increase amount when people start paying 40p income tax level from £42,000 to £50,000.

Labour

Balance books on current spending but borrow to invest in infrastructure spending. Deliver surplus on current budget in next parliament with debt falling as share of GDP and no extra borrowing for new spending. Raise hourly minimum wage to £8. Ban "exploitative" zero hours contracts. Reintroduce 50p income tax rate for those earning £150,000. Create 36,000 more NHS staff, including 1000 more nurses in Scotland; partly paid for by mansion tax. 80,000 more apprenticeships in England. 125,000 starter homes for first-time buyers in England.

Liberal Democrats

Eliminate deficit by 2018 with mix of spending cuts and tax rises; additional bank levy to raise £1bn. High-value property levy will introduce extra council tax bands. Devote extra £8bn to NHS. Expand apprenticeships and develop national colleges for vocational skills. Extend paternity leave from two to six weeks. Dedicate extra £3.5bn for mental healthcare in England. Remove winter fuel allowance and free TV licences from wealthy pensioners. Raise tax-free personal allowance to £12,500. Double renewable electricity by 2020.

SNP

Wants Holyrood to have full fiscal autonomy with more job-creating powers. Would scrap Trident. Keep NHS in public hands. Ease austerity with increased annual expenditure of 0.5 per cent of GDP, producing £180bn of spending over next parliament. Protect Small Business Bonus; grow green economy. Continue support for 125,000 modern apprenticeships. Control minimum wage; promise "living wage" to remain at heart of all Holyrood contracts.

Greens

Would increase hourly minimum wage to £10 by 2020. End austerity and restore public sector by creating more than 1m jobs which pay "living wage". Phase out fossil-fuel energy generation and nuclear power; invest in public programme of renewable generation, flood defences and building insulation. Ban "exploitative" zero-hours contracts. Introduce maximum 35-hour working week. End "creeping privatisation" of NHS.

DUP

Pledges to work towards 10 per cent corporation tax rate. Create 20,000 new jobs. Double tourism revenue to £1bn in next 10 years.

Ukip

Leave EU, saving annual £8bn, and negotiate new trade deal with Europe. Review Barnett Formula and reduce level of public spending in Scotland to that in England, producing annual cut of around £5bn to Scottish budget. Scrap HS2. Raise tax-free personal allowance to level of minimum wage - £13,500. Abolish inheritance tax. Cut foreign aid budget by annual £9bn and "fully resource" armed forces.

WELFARE

Conservatives

£12bn in further welfare cuts. £2bn identified but big question-mark remains over where other £10bn will come from. Leadership adopts "trust us" line, noting how £20bn was saved from welfare bill in last parliament. PM has insisted child benefit will stay but IFS think tank has warned this could be cut with reductions from other areas such as housing and disability benefits. Reduce welfare cap from £26,000 a year to £23,000.

Labour

Maintain £26,000 cap on household benefits and look to lower it. Job guarantee for any under-25s unemployed for 12 months and for adults jobless for more than two years. Scrap bedroom tax. Tax credits to rise in line with inflation.

Liberal Democrats

Pledge smaller savings of £3.5bn, to be achieved by measures, including capping rises in most benefits to one per cent a year for two years and removing winter fuel payments and free TV licences from wealthier pensioners. Would scrap bedroom tax, except for those who are offered smaller property and turn it down.

SNP

Stop roll-out of Universal Credit. Abolish bedroom tax. Resist any further cuts to benefits and instead argue for modest increases in welfare such as child benefit, disability benefit and tax credits. Press for Scotland to have more powers than currently promised by Smith Commission.

Greens

Supports Citizen's Income; fixed basic sum paid to all individuals but is only committed to consulting on its introduction. Halt 'workfare' policies, which result in unemployed people being forced to work in return for benefits. Scrap bedroom tax.

DUP

Abolish bedroom tax. Continue to make case at Westminster for fairer earnings-linked state pension. More affordable childcare. Support and implement 'logical' welfare reforms that simplify social security system and assist people to move from welfare and into work.

Ukip

Child benefit limited to two children and not payable for non-UK resident children. Would seek to further lower household benefit cap. Axe bedroom tax and end disability benefit assessments.

FOREIGN AFFAIRS

Conservatives

Proposes in/out referendum on EU membership in 2017. Pledges to spending 0.7 per cent of Britain's gross national income on overseas aid. Wants to strengthen ties with US and Commonwealth partners Australia, New Zealand and Canada. Supports India's call to be given place on UN Security Council. Plans to double support for firms trading with China and supports war crimes investigation in Sri Lanka.

Labour

Has pledged continued support for reconstruction of Afghanistan. Wants to focus foreign aid on poorest countries. Will create Centre for Universal Health Coverage to support development of free healthcare in countries globally. Wants to reform EU's Common Agricultural Policy and bring in legal lock to prevent any more powers being transferred to Europe.

Liberal Democrats

Committed to spending 0.7 per cent of GNI on foreign aid. Wants to improve tax transparency between countries to crack down on tax avoidance. Supports moderate opposition to President Bashir Assad in Syria and will push for two-state solution to the Israeli/Palestinian conflict. Pledges to work towards international Sustainable Development goals to eradicate absolute poverty by 2030. Supports and in/out referendum if there is proposed further "material transfer" of power from UK to EU.

SNP

Will push Scottish Government's agenda of "participation, promotion and protection". Believes UK should work with international institutions. Supports a two-state solution for Israel/Palestine.

Greens

Calls for "fundamental restructuring" of global economy. Would write off Third World debts and take up causes of aboriginal populations. Wants to reform UN and bring in international ban on torture.

DUP

Wants Northern Ireland's priorities to be promoted in Europe and renegotiation of UK's role in Europe. Supports early in/out referendum on EU membership.

Ukip

Wants UK to withdraw from EU. Plans to cut foreign aid to 0.2 per cent of GNI but not lower than £4bn a year. Intends to scrap Department for International Development and merge it with Foreign Office.

ENERGY

Conservatives

Vows to "halt spread of onshore windfarms" and give public final say on turbine applications.Will support "safe development" of shale gas extraction and ensure every home and business has Smart Meter by 2020.

Labour

Has pledged to freeze energy prices until 2017 while it restructures energy market to end dominance of 'Big Six'. Will set "legal target" to remove carbon from electricity supply by 2030 and promises "robust" regulation before fracking can begin.

Liberal Democrats

Would set "indicative target" to get 60 per cent of UK electricity from renewables by 2030. Wants to increase research and development funding for tidal energy, carbon capture and storage and ultra-low emissions vehicles.

SNP

Calls on UK Government to match Scotland's "ambitious carbon reduction targets", for example cutting carbon dioxide emissions by 42 per cent by 2020 compared to 1990 levels. Supports offshore and onshore windfarms. Opposed to new nuclear power stations in Scotland.

Greens

Would end tax breaks for fossil fuel industry, including oil companies drilling in North Sea. Opposed to nuclear power and would close all coal-fired power stations by 2023 "at very latest".

DUP

Supports airport expansion in south-east England and backs third runway at Heathrow as "best solution". No mention in manifesto of climate change, renewables or even the word "green" to indicate its stance on environmental issues.

Ukip

Would withdraw taxpayer and consumer subsidies for windfarms and solar power. Supports burning coal as a cheap source of energy. Would scrap Department for Energy and Climate Change.

CONSTITUTION

Conservatives

Will introduce legislation to enact Smith Commission recommendations on more power for Holyrood. Back English Votes for English Laws, which gives English MPs veto in decisions that affect only England, including, controversially, English income tax. Establish Carlisle Principle to ensure new devolved powers to Edinburgh do not have detrimental effect south of border.

Labour

Promises "Vow Plus" whereby Scottish Parliament given full powers to create new benefits. Scottish Government would take full control over housing benefit and its £1.8bn budget. Opposes Evel but wants Constitutional Convention to consider implications of devolution for England. Proposes Senate to replace House of Lords with specific representation for nations and regions of UK.

Liberal Democrats

Supports 'Home Rule' for Scotland within federal UK but backs Smith Commission proposals as cross-party compromise. Strongly in favour or Lords reform and PR for Westminster. Supports Evel based on grand committee of English MPs whose membership made up in proportion to votes cast at General Election.

SNP

Wants full fiscal autonomy despite claims from opponents it would blow multi-billion pound hole in Scotland's budget. Strongly supports abolition of Lords and would replace it with "democratic revising chamber". Sympathetic to Evel in principle but will vote on English issues such as health where decisions directly impact on Scotland. Will lower voting age to 16 for all Scottish elections.

Greens

Supports independence and entered Smith Commission talks favouring devo max. Wants written constitution and bigger Holyrood to improve scrutiny, including use of new "citizens' assemblies". Backs proportional representation for Westminster, voting age to be reduced to 16 and replacing the House of Lords.

DUP

Stands for Northern

Ireland's continued place in UK. Supports flying Union flag on civic buildings 365 days per year. Backs devolution to Stormont of control of corporation tax.

Ukip

Staunchly opposed to UK membership of the European Union. Backs Evel (English Votes for English Laws). Supports calls for English Parliament based in the House of Commons. Suggests Lords could be transformed into UK Parliament but wants constitutional convention to draw up blueprint for "fair, federal United Kingdom".

EUROPE

Conservatives

Proposes in/out referendum on UK membership of EU by end of 2017 following "successful" renegotiation on reform. Wants to replace Human Rights Acts, which enshrines European

Convention of Human Rights in England and Wales with British Bill of Rights.

Labour

Pro-EU and supports in/out referendum if there are big changes to Britain's membership terms. Wants to overhaul Common Agricultural Policy and impose tougher budget discipline on EU.

SNP

Pro "independence in Europe". Opposes in/out referendum on EU membership. But in event of vote, wants "double lock" whereby four nations of UK would have veto on membership. Position backed by Plaid Cymru.

Liberal Democrats

Intrinsically pro-EU, insists "Brexit" vote is "threat to economic stability" and only wants in/out referendum if there are material powers transferred from UK to Brussels. Favours some EU reform such as more scrutiny powers to national parliaments while strengthening co-operation on crime, climate and foreign policy challenges in Russia, North Africa and Mid East.

Greens

Pro-EU but believes Brussels is wedded to unsustainable market-obsessed model. Wants more decentralisation. EU parliament should be strengthened with more decisions made by referendums.

DUP

Wants to renegotiate UK place in EU rather than exit bloc. Backs in/out referendum as soon as possible; an apparent red line in any Commons deal.

Ukip

Wants Britain to leave EU. Supports in/out referendum but this year not in 2017. Believes it can negotiate a free trade agreement with EU following Brexit but wishes to refocus trade to cover traditional partners in US and Commonwealth.

DEFENCE

Conservatives

Supports renewal of Trident with four continuous at-sea submarines. Question-mark remains over whether it will commit to spending two per cent of GDP on defence, in line with the Nato target, having presided over heavy reductions in spending in recent years. Defence and security review due in next 18 months. Leadership insists Army will not fall below 82,000 by 2020 and has pledged to increase spending on military equipment.

Labour

Backs renewal of nuclear submarine fleet but wants defence review to look in particular at cyber threat. Official policy remains to replace all four subs, although it also wants most value-for-money option. Favours slashing top brass.

Liberal Democrats

Believes Trident is "out-dated and expensive Cold War relic" and wants to keep nuclear subs but reduce number and save money. No commitment to keeping defence spending at two per cent.

SNP

Strongly opposes Trident and wants it removed from UK not just Scotland. Has made clear "red line issue" in any formal deal with Labour. Believes in strengthening conventional forces. Committed to Nato membership, reversing longstanding opposition to nuclear alliance.

Greens

Strongly anti-Trident. Would leave Nato and reduce military spending. Wants radical reappraisal of UK's global role and says UK foreign policy should be based on "peace, global deal on climate change and halt to arms trade".

DUP

Pro-Trident. Maintaining two per cent of GDP on defence spending would be key demand in any talks on supporting future government.

Ukip

Seeks to present itself as party of defence, pledging to meet two per cent Nato defence spending target. Would plough cumulative £16bn extra into defence during next parliament compared to other parties. Vowed to ensure veterans have priority access to mental health services, social housing and jobs with the police, border force and prisons.

IMMIGRATION

Conservatives

Has downgraded its target to "ambition" to cut net migration to below 100,000 after figures showed number now almost 300,000. Cap skilled migration from outside EU at just over 20,000 Scrap child benefit for dependants living outside UK, create four-year residency rule for EU migrants to claim social housing and tax credits. Negotiate to reform EU freedom of movement rules. Migrants who fail to find employment after six months would have to leave.

Labour

Plans to hire 1000 new

border staff and introduce "proper" exit checks to count number of people leaving as well as entering UK. Wants to make it illegal for employers to undercut British workers' wages by exploiting migrants and ensure public sector workers, including those in the NHS, can speak English. Would introduce two-year wait before any EU migrant could claim out-of-work benefits.

Liberal Democrats

Would restore full entry and exit border checks on people entering and leaving UK. Would end indefinite detention for immigration purposes. Would phase out payments for children who live abroad. Wants new claimants with poor English skills to attend language courses to receive jobseekers allowance.

SNP

Supports "sensible immigration policies" to meet Scotland's economic needs. Wants to re-introduce post-study work visas to allow students to work in Scotland for two years after

graduation.

Greens

Opposes numerical cap on net migration. Would scrap policy whereby British citizen has to have annual income of at least £18,600 before partner can come to live in United Kingdom. Would introduce more rights for any illegal immigrants who have been in country for three years.

DUP

Believes limit on the numbers coming to UK could help "reduce tensions". In favour of requirement that people must contribute to nation before granted access to benefits and services. Wants stronger border controls, recognition of contribution of immigrants, support for local communities to help integrate those from abroad.

Ukip

Wants Britain to leave EU to "take back" control of its borders. Would introduce Australian-style points-based immigration system, which party thinks would reduce net migration by 90 per cent to around 30,000. Wants to end free access to NHS for new immigrants until they have paid into system for five years.

TRANSPORT

Conservatives

Promises to freeze regulated rail fares at no more than RPI inflation in England for five years, which would affect cross-border journeys on East and West Coast Main Lines. Committed to HS2 and development for "HS3" Leeds-Manchester line. Reform strike laws, including on transport network.

Labour

Wants to reform rail franchising to allow UK-based public sector rail operator to bid for and run franchises. Committed to spending £250m on cycling infrastructure, safety and integration, and to create cross-government Cyclist and Pedestrians' Advisory Board to "put cyclists and pedestrians at the top table of transport policy".

Backs HS2 but wants to keep costs down. Plans to extend London-style transport powers to local authorities in England as part of northern powerhouse policy.

Liberal Democrats

Opposes any further

airport expansion in the south-east of England; either second runway at Gatwick or third one at Heathrow. Pledges to introduce subsidised bus passes giving 16-21-year-olds in England two-thirds discount on travel. Supports more light rail links in towns and cities.

SNP

Backs high-speed rail but wants planned HS3 line to extend to Glasgow and Edinburgh with option to begin building north to south simultaneously. Wants shake-up of rail franchising process to enable "public sector bids and non-for-profit models" from UK-based operators. Has called for devolution of Air Passenger Duty to Holyrood as quickly as possible, with plans to halve and eventually scrap tax on all flights departing from Scotland.

Greens

Anti-HS2. Pledges to spend £1.bn subsidising public transport to make fares up to 10 per cent cheaper. Wants to tax aviation industry by introducing fuel duty and VAT on tickets and aircraft; to raise around £10bn a year. Would allocate at least 10 per cent of transport spending on policies to encourage more walking and cycling. Would re-regulate bus industry.

DUP

Supports investment in employment intensive infrastructure projects. Would ensure public transport and car parking issues fully taken into account in planning determinations.

Ukip

Would scrap HS2 and require foreign vehicles to purchase "Britdisc" before entry to UK to fund upkeep of roads.

BUSINESS

Conservatives

Would review business rates, lower taxes on jobs and enterprise, create 200,000 jobs in Scotland and support safe development of fracking projects and building of new nuclear and gas power plants. Treble start-up loans programme so 75,000 more can borrow to set up businesses. Ensure 10,000 new apprenticeships in Scotland every year by 2020.

Labour

Would establish British Investment Bank to improve access to finance for small and medium-sized enterprises, boost growth and create one million new green jobs in low carbon technologies by 2025, including 100,000 in Scotland. Back rise to minimum wage to £6.70 in autumn and over £8 by 2020.

Liberal Democrats

Would double innovation and research spending, expand British Business Bank, double number of businesses across UK which hire apprentices and support "precautionary" approach to fracking in Scotland.

SNP

Support targeted reductions to employers' National Insurance contributions to support job creation, increase Modern Apprenticeships from 25,000 to 30,000 a year in Scotland. Backs tax on bankers' bonuses and introduction of bank levy. Increase minimum wage to £8.70 by 2020.

Greens

Would replace council tax and business rates with progressive land tax.

Increase minimum wage to £10 an hour by 2020. Use state-owned RBS to create network of local People's Banks for every city and region and create Green New Deal to invest unspecified millions in green industrialisation and low carbon projects.

DUP

Secure devolution of Corporation Tax and help from UK government to attract foreign direct investment to Northern Ireland and ensure schemes developed by British Business Bank are tailored to suit region.

Ukip

Would extend small business rate relief, bring in significant fines for large companies that paid small businesses late, repeal European Union rules that stifled business growth and fight to save the Great British pub.