Liberal Democrat leader Charles Kennedy today unveiled his party's "fairness and opportunity" election manifesto with a promise a new 50 per cent top rate of income tax.
He also confirmed plans to scrap council tax, replacing it with a local income tax, which the party claims would save the average family £450 a year.
Lib Dems leader Charles Kennedy
Mr Kennedy, returning to the campaign trail following 48 hours paternity leave after the birth of his son, also promised 21,000 extra teachers, 10,000 more police officers and an extra £100 a month pension for the over-75s.
He said the 50p top tax rate would pay for free personal care for the elderly, the scrapping of tuition fees and to help keep local taxes down.
Unveiling the 20-page newspaper-style document called "The Real Alternative", Mr Kennedy said:
"It is a programme based on fairness and opportunity, dignity for older people, real opportunity for our children and a fair deal for families.
"It is a fully costed and affordable programme to create a fairer Britain. The Liberal Democrats are the real alternative at this election."
He also highlighted his party's opposition to the Iraq war, saying: "We reject a foreign policy based on `my ally right or wrong' and we say that war should always be a last resort."
Mr Kennedy called for an "exit strategy" from Iraq with British troops beginning a phased withdrawal from the end of this year.