The Lib Dems want what remains of the Remain vote

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The party also said it would "establish a Cabinet Committee on Sustainability, chaired by a cabinet minister".

A penny on income tax to fund £6.3 billion boost in spending on NHS and social care.

"He's made it clear that he is pro-choice and the Liberal Democrats believe that women should have the right to choose".

"We are giving the people of this country the chance to decide on what comes next with Brexit", party leader Tim Farron told Sky News.

The Lib Dems will also launch a £100bn package of infrastructure investment to help build 300,000 homes a year, improve road and rail links and install fibre-optic broadband across the UK.

The Lib Dems have long sought to position themselves as the party of Remain voters, and in a manifesto published today they have formally stated their hopes of securing a second referendum on the EU.

He added: "You don't have to accept Theresa May and Nigel Farage's extreme version of Brexit that will wreck the future for you, your family, your schools and hospitals".

Future Lib Dem measures to encourage public uptake of low-emission cars could include reversing or amending the latest tax changes, or widening the scope of the existing electric vehicle grant, which now stands at a maximum of £4500.

Government pushes on with company tax cuts
Banks will face a new tax that is expected to recoup $6.2 billion over the forward estimates and help to fix the budget. It is squarely directed at trying to undo continuing damage from the harsh Abbott government 2014 budget.

Other flagship policies included a second referendum on a Brexit deal and giving tenants the ability to use rent payments to buy their own homes.

Income tax would rise by 1 per cent in England and Wales to pay for additional NHS and social care funding, with a 1 per cent increase in the tax on dividends across the UK.

But instead of encouraging them to stay here and contribute to keeping Britain at the forefront of cutting-edge research, this Conservative Brexit government forces them out.

While the party has put Europe at the heart of its campaign, it is these other promises which are attracting some voters.

The former Ukip leader's world-view is "the same one that leads to Donald Trump banning Muslims and building a wall, the same one that Marine Le Pen tried to impose on the decent people of France", said Mr Farron.

Paul Johnson, director of economic think tank the Institute for Fiscal Studies, said the Lib Dem tax proposals were "much more modest" than those unveiled by Labour on Tuesday, and would involve Mr Farron's party "increasing spending more than they're going to increase taxes". He said "We have to show our [diesel] technology is the best you can buy, to reduce the damage to health and the environment".

Mrs May said the Tory manifesto out later this week will "set out in detail the five great challenges our country faces over the next few years and lay out how we will tackle them", compared to the "fantasy wish list of easy promises paid for with imaginary money" offered by Labour.