Reform UK has said it will scrap income tax on any overtime above a 40-hour week for those earning less than £75,000, if elected.

The party has repeatedly backed lower taxes, having previously promised to scrap VAT on energy bills, raising the threshold at which people start paying income tax to £20,000, and cutting inheritance tax.

Reform estimates this latest proposal would cost it £5bn a year and would be paid for through the cuts it plans to make to the welfare system.

Shorts

Who would benefit?