Party leader Kemi Badenoch tells the BBC that she wants to see "people who work harder" not getting punished for doing so. Kemi Badenoch says those earning more than £100,000 should not be discouraged from working moreThe Conservatives have unveiled a proposed £700m childcare giveaway for high earners ahead of their annual conference, saying they would end the “cliff edge” where free entitlement ends at salaries above £100,000.The plan, set out the day before the event begins in Birmingham, follows the earlier proposal by Kemi Badenoch’s party to abolish most stamp duty, another change to taxation that would disprop... Key points and original sources are listed below.

• Party leader Kemi Badenoch tells the BBC that she wants to see "people who work harder" not getting punished for doing so.S1

• Kemi Badenoch says those earning more than £100,000 should not be discouraged from working moreThe Conservatives have unveiled a proposed £700m childcare giveaway for high earners ahead of their annual conference, saying they would end the “cliff edge” where f...S2

• Under current rules parents lose their entitlement if they earn more than £100,000.S3