Stated position 02 of 10

Work and taxation

The economic objective is framed around rewarding work and enterprise. Each pledge below has a measurable fiscal cost, which is why the sources on this page include HMRC receipts data and the OBR's fiscal outlook.

Primary sourceThe policy paper

Attribution matters: this page summarises the Restore Britain policy paper titled “Reward the Nation’s Grafters”, dated 13 February 2026. The headline wording and framing are the party’s own; the summary below reports the published position and does not ask the reader to accept its diagnosis, evidence or remedy without checking the sources.

What the paper publishes

The proposals, in summary.

Condensed from the policy paper. Wording in quotation marks is the paper’s own; everything else is this site’s plain-English summary of it.

Read the full paper at restorebritain.org.uk
  • Scrap the IR35 off-payroll working rules, which the paper argues treat contractors as employees without employee rights.
  • Abolish inheritance tax entirely.
  • Cut corporation tax to the lowest rate in Europe, with tax holidays for new small businesses.
  • Introduce a levy on remittances sent abroad, framed as discouraging economic migration.
  • Require able-bodied benefit claimants into a workfare scheme covering tasks such as litter-picking and graffiti removal.
  • Create a multi-agency enforcement unit to investigate cash-heavy high-street businesses suspected of tax or immigration offences.
The paper in full

The complete text, as published.

Reproduced verbatim from the Restore Britain policy paper dated 13 February 2026 so the position can be read whole, not just in summary. Every claim, figure and turn of phrase below is the party’s own; only the formatting has been simplified.

Original pagerestorebritain.org.uk

Reward the Nation’s Grafters, Protect the Nation’s Vulnerable.

Britain’s economy rewards both indolence and greed whilst punishing prudence. It is increasingly difficult for honest, hardworking people to build a life here, because any wealth they generate is brutally taxed.

At best, their money is used to fund schemes that do not benefit them or their families in any way; at worst, it is simply wasted, as Rupert Lowe’s work on the Public Accounts Committee has shown. Public-sector procurement is inefficient, accounts are in disarray, and fraud is widespread.

Reversing this decline will require difficult decisions, but we are prepared to make them. We will transform Britain’s economy into one that rewards those who work hard and take risks, whilst providing a robust social safety net that genuinely protects the nation’s most vulnerable – not healthy shirkers.

This will mean ending government waste, ending foreign aid, ending benefits for foreign nationals, and getting healthy Brits off of benefits and into work.

Scrap IR35.

IR35 treats independent contractors like employees for tax purposes, but without giving them any of the rights.

Freelancers, start-ups, and small businesses thrive on flexibility. IR35 strangles that with bureaucracy and confusion, holding back enterprise and job creation.

The self-employed keep Britain running. IR35 drives them away from contracts, out of work, or even overseas. A Restore Britain government would scrap IR35 to restore fairness.

Abolish Inheritance Tax (IHT).

IHT undermines the right to pass on wealth to one's children, penalising those who save, invest, and build businesses by taxing assets that were already taxed during the owner's lifetime.

At times, IHT forces heirs to sell family businesses, farms, or property to meet this punitive death tax, disrupting long-term stewardship and the local economy.

IHT is rooted in an envy-based philosophy of wealth redistribution. It expands state power at the expense of individual freedom.

As social beings with deeply felt inter-generational bonds, we work not just for ourselves, but for the good of our families, living as well as unborn.

A civilisation that treats its own offspring as no better than random strangers, entitled to nothing but the right to start again from scratch, has become corrupt.

A Restore Britain government would abolish IHT.

Establish the Lowest Corporation Tax in Europe.

We would slash the corporation tax rate to the lowest in Europe. Entrepreneurs, risk-takers, and innovators should be welcome in Britain. The move would attract investment, retain growing British companies, and reverse the trend of businesses relocating abroad.

Replace the bloated, loophole-riddled system with a simple, flat, low rate – clear, fair, and competitive. Introduce tax holidays for new small businesses to give them the breathing space needed to get off the ground.

We would offer additional deductions or incentives to companies that invest in domestic manufacturing, research, training, and infrastructure.

Ireland has proved that lower rates do not mean lower revenue. The most effective way to maximise tax revenue is to generate as much wealth as possible, allowing for a robust and affordable social safety net.

Tax Remittances to Foreign Countries.

Britain must stop being treated as a cashpoint for the rest of the world. Every year, billions of pounds are sent abroad in remittances – money earned here, but drained out of our economy to support families and communities overseas.

This encourages mass immigration. The vast majority of third-worlders come not to contribute to Britain, as our leaders insist, but to extract wealth and send it abroad.

A levy on remittances would disincentivise such shenanigans, discouraging economic migration and pressuring those already here for the purposes of wealth extraction to return home.

Foreign nationals must be forced to respect the rules of the host. While here, their duty is to Britain, not to foreign states, overseas families, or criminal networks abroad.

Get Able-bodied Britons on Benefits Back to Work.

Work would include picking litter, wiping away graffiti, and clearing drains. Anyone who refuses or slacks on the job would be denied their benefits.

Too many Britons of working age are living on the backs of honest tax payers. We want a society that looks after the most vulnerable, but not a back-to-front system of incentives that rewards shirkers.

Restore the British High Street.

Establish a new multi-agency unit to investigate suspicious businesses - particularly cash-heavy, clone-like chains of barbers, vape shops, dessert cafes, and phone repair stalls with unclear ownership and inconsistent trading.

Focus on those with no real footfall, high turnover, or known links to organised crime, visa overstays, or laundering.

Work with immigration enforcement to review schemes used to open front businesses - often as a cover for illegal immigration or modern slavery.

HMRC to conduct routine tax compliance audits on certain business categories with known abuse potential.

Immigration enforcement should be empowered to investigate suspicious businesses and foreign beggars - deporting those who are here illegally.

The stated diagnosis

The problem as the party frames it.

The paper's framing is that the economy “rewards both indolence and greed whilst punishing prudence”, with government waste and a tax system that penalises hard work.

Every abolition or cut here removes a revenue line that HMRC publishes annually, so a reader can put an approximate price on each pledge without relying on anyone's framing.

How to test this position

  1. 1
    Price each pledge

    HMRC's receipts statistics show what inheritance tax and corporation tax currently raise. What replaces that revenue, or which spending falls?

  2. 2
    Identify winners and losers

    Who gains from each cut, who pays the remittance levy, and who is subject to workfare? Distributional effects are checkable through IFS and OBR analysis.

  3. 3
    Read the mechanism

    IR35 sits in the Income Tax (Earnings and Pensions) Act; a remittance levy would need new machinery. Does the paper specify the legislative route?

  4. 4
    Track delivery

    Compare the stated priorities with Mr Lowe's Commons votes on Finance Bills and welfare legislation.

Go to the original material

Sources for this position

Positions can change and summaries can drift. These are the living sources to read before quoting or relying on this page.