Ukip has pledged to slash income tax in a radical set of reforms that would create a new 35p band and dramatically increase the personal allowance.
At its annual conference in Doncaster today, Ukip leader Nigel Farage will make his pitch for working class voters by lifting anyone paying the minimum wage out of income tax as well as targeting middle earners.
Under Ukip plans the 45p rate would be abolished and a new 35p band would be created for anyone earning between £44,000 and £55,000. Anyone earning more than £55,000 would pay 40p income tax.
The personal allowance would be raised from £10,500 to £13,500, meaning anyone earning between £13,500 and £44,000 would continue to pay the 20p rate.
The income tax personal allowance currently stands at £10,000, rising to £10,500 from next April. The Liberal Democrats are committed to increasing the allowance to £12,500 in the next parliament.
The 40p income tax band kicks in at £41,866 until £150,000 when workers pay the 45p rate.
Ukip estimates the plans will cost £12bn and will be paid for through a 90 per cent cut to foreign aid, scrapping the building of High Speed Rail 2 and by leaving the EU.
The Institute of Fiscal Studies estimates the plans would cost up to £19bn.
The party currently has no MPs but is heavy favourite to win a by-election in Clacton next month with Conservative defector Douglas Carswell as their candidate.