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The Conservatives support a freeze on Council Tax for a further two years. This would follow on from the three year Council Tax freeze Scots have already enjoyed thanks to the Conservatives.
- The Conservatives will take 9 out of 10 first time buyers out of stamp duty by raising the threshold to £250,000.
- The Conservatives will extend the right to request flexible working to every parent with a child under the age of eighteen.
- The Conservatives will introduce a new system of flexible paternal leave which lets parents share maternity leave between them.
- The Conservatives support the provision of free nursery care for pre-school children.
- The Conservatives would give parents more flexibility on their free nursery school entitlement.
- The Conservatives will recognise marriage and civil partnerships in the tax system.
- The Conservatives will raise the Inheritance Tax threshold to £1 million so parents can leave more of their savings to their children. Under Labour anyone with assets and savings worth more than £325,000 is at risk of paying Inheritance Tax.
- The Conservatives will fight the SNP Government's plans to abolish Right to Buy in Scotland. This revolutionary policy helped millions of people on low incomes to own their own homes.
