The current threshold applies national insurance contributions.

When someone owns at least £8628 a year, Mr Johnson says he would raise the threshold to 9.5 £1000 which would mean attack saving off around £85 a year for every worker on Mr Johnson Claydon that the threshold might eventually rise to 12.5 £1000 which would mean attack, saving off more than £450 a year.

Our deputy political editor, John Pino, looks at the implications of these plans and asks how realistic they are.

Boris Johnson has a big job in this election.

Win round the hard hat vote, the working class support he needs on polling, day out.

Campaigning today.

Promising lower taxes wasn't enough, he said, Low tax.

Do you mean low tax for people like you are low tax for people like us?

I mean low tax for people off for working people.

We're going to be cutting national insurance upto 12,000 taste, then of tax cuts for all, including lower earners.

But the 12.5 £1000 starting rate for national insurance would be phased in over years.

That be an immediate increase to 9.5 1000 with £85 a year, say, from next April.

If the Conservatives were to raise the national should fresh hold this far, it wouldn't leave them with much space a tall, really for additional spending increases or tax cuts elsewhere.

They've said they want to balance the current budget.

This would use up all of the headroom that they've got.

Boris Johnson's tax promise echoed a pledge made during his party leadership campaign.

His opponents, as you'd expect, weren't impressed.

Boris Johnson's throwing around spending pledges and tax cuts like his confetti, but he's not telling you how is in the pay for it.

And given that his proposal for Brexit will undermine our economy and reduce growth, the's pledges are completely unbelievable.

Well, it's so regressive tax or yes, of course, some people will benefit from this, but the very well, awful benefit even more than those people on low incomes.

Labour says the Tory tax promise fails to make up for what it calls 10 cruel years of cuts.

Let's not get off the top on this particular policy on.

After 10 years of austerity, this is all the government have got to offer their the falling way short of what they need to do.

The giveaways keep coming.

Mr.

Johnson's also promised more tax cuts for higher earners as well.

Recently, the signs are that will have to wait either way so far, this elections being about ending austerity on pleasing voters, worrying about how to pay for those promises.

That comes later.

The PM's Bean good grabbing attention.

But attention and trust are the same thing Boris Johnson wants and needs both.

John Pienaar, BBC News With me in the studio, our economics editor Faisal Islam thing is fair to say, Faisal, this policy merged in a slightly unusual way today, not in a formal campaign way.

Initially, what do you make of the figures and what you make of the claims they're making?

Well, as it was explained when enterprising member of the public mines to extract it from the prime minister, that would have been a royal, incredibly radical policy leveling up the rate at which workers start to pay national insurance with the income tax level cost billions, nearly £10 billion would have been a hefty tax cuts for millions and millions of workers.

It was transpired as to what will actually be in the manifesto.

Tomorrow is more modest than that.

What's been described to me as a down payment as you explained an increase of just under £1000 in the threshold to 9500.

That means a tax cut from now of about £100.

Actually, if you take into account the fact that inflation would have lifted that threshold a little bit anyway, it's £85 costs about £2 billion.

So it sort of a big ambition from the prime minister.

No timeframe being put on that 12.5 1000 number, but actually, what's going to be in the manifesto tomorrow?

Pretty modest.

A £2 billion task up Faisal, thanks very much.

We'll talk to again a little later on, but for now, thanks a lot.

Our economics editor there now, with just over three weeks to polling day, the Liberal Democrat leader Jo Swinson has launched her party's manifesto.

There is a promise to stop Brexit on to build what they call a new future for the UK Inside the European Union party claims that staying in the EU will give a £50 billion boost to spend on public services on on climate change.

They are setting a target of generating 80% off our electricity from renewable sources.

By 2030.

Our political editor, Laura Kingsburg, has more details.

The voice off remain Jo Swinson.

She wants to make a big entrance onto the national stage.

Why she believes the lib Dems matter.

We are the only party that can win a significant number of seats from the Conservatives on deprive, then a majority, while the nightclubs different enough to the other parties, can stopping Brexit at all costs really appeal.

The manifesto actually calls Brexit and national humiliation.

Now, is that a way to describe what was a Democratic decision?

I do believe it has become a national embarrassment for our country when you speak to people in other countries looking at us on the lookers with puzzlement.

But what message do you think that sends to leave voter who might just have heard you say that very candidly.

You are seeking to overturn what was a narrow but clear decision taken by the majority of voters in this country.

So I recognize that the vote in 2016 had that result for people who want Brexit.

Don't agree on what Brexit looks like.

And what that leads me to be concerned about is I don't think there is a majority in this country for any specific form of Brexit.

And that is why I think it is very worrying to embark on a path the government's analysis says will make us poorer if we don't even have confidence that that is what the majority of the population actually want.

A few weeks ago, you said you were a candidate to be Prime Minister.

Do you say no?

That's still really the case.

I'm the liberal Democrat candidate to be prime minister.

No single vote has been cast in this election.

People still do have a genuine choice.

I recognize that that is Ah, that is a big step to take from where the polls look like they are right now.

I'm not gonna be deterred from my vision for our country.

Can you level with people now and admit that it is extremely unlikely.

Unless something very old happens in this campaign, it's certainly possible.

And, you know, politics is trying to achieve change.

If there's no majority, you could have an extremely influential role on the morning of Friday, the 13th of December.

Now, at the moment, as things stand, would you countenance working in any way with a government led by Jeremy Corbyn?

Yes or no?

We're not putting Jeremy Corbyn into number 10 with liberal Democrat votes.

Nor will we put boards Jolson into number 10 with liberal Democrat votes.

It is one thing to say liberal Democrat MPs would not vote for a government program of Boris Johnson or Jeremy Corbyn.

Would you actually block either Jeremy Corbyn or Boris Johnson from forming a government?

Yeah, I do not want to see either of them for the government, but what?

But what insane to Laura is that I think we should be more imaginative about what happens.

You have MPs in those two main parties who do not necessarily themselves agree with their own party.

What are you suggesting?

There could be some kind of government of national unity.

The morning at means no majority.

I mean you, I don't I don't rule that a zone option.

Wow, you're doing times tables beyond Brexit.

It's an ambitious and expensive manifesto on extra 10 year for schools in England.

Thousands of extra teachers, a stretching target on cutting emissions on a special tax to be spent on health and care for the elderly.

Theglobe dams are still controversial.

You can't be sure that these numbers will adult.

There is wide agreement that our economy will be bigger if we remain in the European Union, and we have taken a cautious end off those estimates to calculate our remain bonus on.

We're being honest about the need to raise more money through taxation, whether that's all corporation tax putting that up to 20% or whether that's a penny on income tax for the NHS to fund our spending promises to a few weeks ago, it felt the Lib Dems could be heading for a much bigger platform.

However, although may ultimately be not about what she would do instead who she would choose.

Laura Ginsburg.

BBC News London Let's stay with the Lib Dems because among the pledges outlined by the party today were a promise of free child care for Children.

Off working parents from nine months old.

There are plans to recruit 20,000 more teachers.

They're promising to make significant improvements to mental health services.

Our chief political correspondent, Vicki Young, reports from Cornwall, where the Lib Dems are trying to win seats from the conservatives.

There's an election on, but there's still plenty of time for seasonal celebrations tonight.

The streets of Truro, where lit up by hundreds of hand crafted London's This was the only part of core more that voted to remain in the U.

But what will be on the minds of the volunteers behind this event when they go to the polls?

I think small to the country than dress Brexit on nothing.

Other things need to be considered education.

I'm teacher or ex teacher, but also the lack of funding in education and the NHS.

For me, Brexit is important.

I I feel it very sad that we're turning our back on Europe.

So the Liberal Democrats, saying that they would stop Brexit if they could or at least have another referendum.

Does that appeal to you?

Yes, that Senate Democrats are confident of making progressing core more on the rest of the Southwest, but they do face a tough challenge in many areas.

There was a time when every seating calm or had a liberal Democrat MP today they're all conservative.

Plus, Labour has performed far better in recent general elections, which means the Lib Dems need a spectacular turn around if there to gain seats like Truro back again.

This brewery is proud of its Cornish ale and sells it to pubs all over the country.

Business is doing well, but the owners worried about the economy slowing down after years of uncertainty over Brexit.

So how is the Lib Dems pro?

You message going down here remain for the very reasons that I wanted stability.

Now I'm not so sure, because I just think we need to get out upstairs in the office.

Most think this election will be dominated by Brexit The Lib Dems.

They've got very clear message on Brexit.

Do you know what that message is?

And it's something Yeah, they will invoke article 50.

I get that they need a U.

S P.

That's the USP.

Whether people believe it, I think it's too little, too late for them.

I don't want another referendum.

I think that's totally wrong.

We voted once.

That's the way we should go.

I think that we would be better off remaining and they have a very strong message on that little Democrats.

They do.

But I don't know how much I trust them, um, but on they are on.

I don't know how much power they have got to be able to make that change.

The Lib Dems election strategy depends on voters choosing them in order to register anger over Brexit, something that might not work in leave areas in the Southwest.

Vicky Young, BBC News True so trust the direct question.

How would the Lib Dems pay for the pledges that they're making our economic said If Isil Islam is back with me to look at the figures thanks to you, the Liberal Democrats have set out fairly significant plans to change spending and taxation over the next Parliament.

Uniquely, they're aiming to tax mawr than they spend day to day tighter than both Labour and the Conservatives.

That message underlies all these numbers and is one reason why, for example, the Lib Dems will be the only major party promising AH one pence rise in income tax, including the basic rates raising £8 billion a year.

There's over £15 billion business tax rises on corporation and capital gains tax and this one's interesting £5 billion extra from air passenger duty.

But the party plans to make it cheaper for most holidaymakers, meaning massive rises off hundreds of pounds per flight for some frequent fliers.

The Lib Dems once again say 1.5 £1,000,000,000 could be raised from legalizing and taxing cannabis.

But here's something you don't often see.

Almost all these revenue increases are connected in the manifesto with specific spending rises.

That last tax on cannabis goes toe the police.

The air passenger rises connected to funding the flights.

Fight against climate change.

Business taxes on extending childcare and free school meals on the income tax hike is for the funding pressures on health and social care.

The message being that prudence has a purpose.

The Lib Dems think the public wants honesty about the inevitable costs of funding pressures from, say, an aging society.

The biggest source of extra revenue, though, is from stopping Brexit to the so called remain bonus.

That's tax revenues arising from a prediction of a larger economy that's 50 billion over five years.

That goes to 20,000 extra teachers and extra welfare support.

But how would such ringfencing even work fewer teachers from a smaller remain bonus less police support?

If cannabis revenues fall short?

It couldn't actually be earmarked.

As the Lib Dems have set as well as this sort of data days spending.

The Lib Dems will invest much more £130 billion in big green projects such as rail, electrification and also, further education colleges.

Less than labor more than the Conservatives, it is a manifesto that retains some of the tough austerity message at a time when others are parking that concern.

It's a bet the public prefers hard truths.

Too easy promises you isil.

Thanks refreshments again.