A manifesto is just words on a page until it becomes law.
We have shown you the “What” (Abolishing Income Tax, The Sovereign Share, The Job Guarantee). We have shown you the “Money” (The Costings in Article 17).
But the final question is: “Can you actually pull this off?”
Critics say that valuing millions of homes and assets for a Wealth Tax is impossible. They say the markets will panic. They say a future government will just repeal it all.
Article 18 is our answer. It is the practical machinery of the COMMONS.
The “National Valuation” Engine
The Wealth Tax (Article 3) relies on knowing what assets are worth. In the past, this meant men with clipboards visiting houses. That is the old way.
We are launching the Open Asset Ledger.
Automated Valuation: We will use the same data models used by Zoopla and Rightmove, combined with Land Registry data, to automatically value every property in the UK once a year.
Self-Correction: If you think our computer valuation is too high, you can challenge it. But here is the catch: The “Put Option” Rule. If you claim your house is only worth £500k (to pay less tax), the State has the right to buy it from you for £500k.
This ensures honesty. It makes the system self-policing, incredibly cheap to run, and impossible to cheat.
The Transition Timeline
We won’t shock the system. Article 18 lays out a 3-Year Transition.
Year 1: Income Tax is halved. The Wealth Tax applies only to assets over £5m.
Year 2: The Digital Pound and Sovereign Share come online.
Year 3: The Great Abolition completes. Income Tax hits 0%.
This gives businesses and families time to adjust, ensuring stability rather than chaos.
The “Commons Lock” (A New Constitution)
Finally, we must ensure that these rights cannot be taken away by a whim.
We are introducing a Written Constitution for the United Kingdom. We will codify the “Rights of the Commons”:
The Right to the Proceeds of One’s Labor (Ban on Income Tax).
The Right to a Home (Article 4 protections).
The Right to Data Ownership (Article 13).
To repeal these rights, a government cannot just use a simple majority in Parliament. They would require a 2/3rds Supermajority and a National Referendum.
The Final Word
We are not just changing the tax rate. We are changing the DNA of the country.
We are moving from a system where you serve the economy, to an economy that serves you. We have the policies. We have the costings. And with Article 18, we have the lock.
The manifesto is, and always will be, a draft – to be debated and improved over time.
Here is the draft as of 18th December 2025.
Mission: To transition the UK from a Fiscal State (taxing labor) to an Asset State (sharing wealth).
PREAMBLE: THE GREAT RESET
The current system is broken. We tax the nurse, the builder, and the entrepreneur on every hour they work, while allowing vast fortunes to accumulate tax-free in stagnant assets like land and inheritance.
COMMONS offers a new deal: We will abolish all taxes on your work and your spending. In exchange, we will ask the accumulated wealth of the nation to pay a fair rent for the stability and infrastructure that protects it.
PART I: THE ECONOMIC CONSTITUTION
ARTICLE 1: THE GREAT ABOLITION
The end of the “Fiscal State.”
The Policy:
Effective immediately upon the completion of the transition period, the State surrenders its legal right to tax income, profit, and consumption.
The Detail:
❌ Income Tax: Abolished. You keep 100% of your salary. The State has no claim on the fruit of your labor.
❌ National Insurance: Abolished for both Employer and Employee. This immediately reduces the cost of hiring staff by ~13%.
❌ Value Added Tax (VAT): Abolished. Prices in shops fall by approximately 20%, instantly ending the cost-of-living crisis.
❌ Corporation Tax: Abolished. Companies pay 0% tax on “Accounting Profit,” removing the incentive to hide profits offshore.
❌ Capital Gains Tax: Abolished. You pay no tax when you sell a house or share.
❌ Council Tax & Business Rates: Abolished. No more local levies on property usage.
❌ Inheritance Tax: Abolished. Death is no longer a taxable event (replaced by the Annual Wealth Tax).
❌ Stamp Duty: Abolished. Moving home becomes tax-free to encourage mobility.
ARTICLE 2: THE CORPORATE SETTLEMENT (“The Sovereign Share”)
Replacing a tax on Profit (which can be faked) with a stake in Value (which cannot).
Clause 2.1: The Golden Share
Every Limited Company in the UK with a turnover exceeding £1 million must issue a single “Golden Share” to the Independent Citizens’ Wealth Trust.
What it means: The UK public becomes a 10% shareholder in every large business.
The Yield: The company must pay an annual yield equal to 5% of the Market Value of that share.
Pension Funds: Pension assets are valued at Cash Equivalent Transfer Value (CETV).
Clause 2.3: Cash-Poor Protection
If a company is valuable but has no cash (e.g., a fast-growing startup), it does not have to pay the 5% yield in cash.
Dilution: It can issue New Shares to the Trust instead.
Cap: State ownership is strictly capped at 20%. If it exceeds this, the State sells the excess shares to private investors to recycle capital.
ARTICLE 3: THE PERSONAL WEALTH TAX
We tax the “Stock” of wealth, not the “Flow” of wages.
Clause 3.1: The Transition (Years 1–10)
This is a high-rate phase designed to pay off the National Debt and force a reset in housing prices.
Allowance: The first £1,000,000 of assets (House + Savings) is Tax-Free.
Rates:
5% on wealth between £1m – £5m.
10% on wealth between £5m – £15m.
15% on wealth above £15m.
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Clause 3.2: The New Normal (Year 11 Onwards)
Once the debt is cleared, rates drop to a sustainable “Membership Fee”.
Allowance: The first £250,000 is Tax-Free.
Rates:
2% on wealth between £250k – £500k.
5% on wealth between £500k – £1m.
8% on wealth above £1m.
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Clause 3.3: Scope & Fairness
The Backwards Tail: Liability applies to anyone resident in the UK for 4 of the last 7 years. You cannot avoid the tax by moving to Monaco tomorrow; you owe tax on the wealth you accumulated while living here.
Chattels Exemption: We are not interested in your furniture. Physical items worth under £3,000 are exempt from valuation.
Clause 3.4: The Institutional Wealth Tax (Universities & Non-Profits)
The Problem: Universities and large institutions hoard vast real estate portfolios tax-free while claiming “charitable status”.
The Fix: For Wealth Tax purposes, Universities and Colleges are treated as Private Corporations.
The Rule: Any assets (Land, Buildings, Endowments) held by a University in excess of £5 Million are subject to the 2% Wealth Tax annually. This forces them to use their wealth for education or sell the land for housing.
ARTICLE 4: THE SAFETY NET
Ensuring no one loses their home due to tax.
Clause 4.1: The State Liquidity Facility
We recognize that many people are “Asset Rich, Cash Poor” (e.g., a retiree in a large family home).
The Guarantee: You are never forced to sell your primary home to pay tax.
The Mechanism: You can opt to pay via the State Equity Charge. The State pays your tax bill, and a debt is registered against your property. This debt is only repaid when the property is sold or you pass away.
Because the Wealth Tax will cause house prices to fall (to affordable levels), we must protect recent buyers.
The Rule: If your home’s value falls below your mortgage balance, the Principal Debt is written down to match the new value. You will never be in negative equity. The State covers the loss to the bank to prevent financial collapse.
ARTICLE 5: THE HYBRID BANK
Taking the power to create money away from private banks.
Clause 5.1: The Digital Pound
Legal Tender: The UK moves to a Central Bank Digital Currency (CBDC).
The Ledger: All money is held directly at the Bank of England. Private banks become “App Providers” (like email clients) rather than holders of your money.
Clause 5.2: Privacy & Resilience
Privacy Lock: All transactions under £200 are encrypted. The State cannot see what you buy (coffee, magazines, travel).
Offline Mode: “Sovereign Cards” allow you to pay peer-to-peer even if the internet or power grid goes down.
Clause 5.3: Smart Tax
Automation: Because the Bank holds the ledger, the Wealth Tax is calculated and deducted automatically once a year. The era of the “Tax Return” is over.
PART II: THE SOCIAL CONTRACT
ARTICLE 7: IMMIGRATION & CITIZENSHIP
Access is paid for; Citizenship is earned.
Clause 7.1: The “Membership Fee”
Immigrants are welcome, but they must contribute from Day One.
The Rule: Non-Citizen Residents have a £0 Tax-Free Allowance. They pay the 2% Wealth Tax on their global assets immediately upon arrival.
Clause 7.2: The Fair Access Ballot
No “Highest Bidder”: We replace the complex visa system with a lottery.
The Cost: Companies pay to enter the lottery (£20k for Large Corps, £5k for SMEs).
The Cap: Net Migration is strictly capped at 100% of New Housing Completions. If we build 200,000 homes, we issue 200,000 visas.
ARTICLE 8: DEMOCRACY & INTEGRITY
Cleaning up politics.
Clause 8.1: The Unicameral Parliament
House of Lords: Abolished. It is undemocratic and unnecessary.
House of Commons: Remains as the sole legislative chamber, elected by Single Transferable Vote (STV) to ensure every vote counts.
Clause 8.2: The “Clean Campaign” Act
The Problem: Money buys elections.
The Fix: Private spending is capped at £5,000 per candidate.
State Support: To ensure candidates can still be heard, the State provides:
Free TV/Radio Airtime.
Free Postage for one Manifesto Booklet to every home.
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Clause 8.3: People Power (The “App Veto”)
Direct Democracy: Every law passed by Parliament appears on your Hybrid Bank App.
The Veto: If you disagree with a law, you can vote “VETO”. If >50% of the public veto it (with 33% turnout), the law is blocked. The People are the ultimate check on power.
ARTICLE 9: SOCIETY & INFRASTRUCTURE
Clause 9.1: The NHS
Full Nationalization: All outsourcing is banned.
Supply Chain: The NHS will build its own pharmaceutical factories and logistics networks to stop paying inflated prices to private drug companies.
Clause 9.2: National Care Service
Residential Care: Personal care (washing, feeding, dressing) is Free for anyone living in a Residential Care Home.
Domiciliary Care: Care in one’s own home remains a private cost. This incentivizes the release of large, under-occupied family homes back into the market for young families.
Clause 9.3: Education
Universities: State funding for tuition is abolished. Universities must be funded by Corporate Sponsors (who get skilled graduates) or endowments.
Citizen’s Grant: Every citizen receives a lump sum (e.g., £50,000) at age 18. They can use this for university, to start a business, or as a house deposit.
Vocational Parity: Training in the Civilian Service Corps counts towards accredited National Qualifications (NVQ/Degree equivalent).
Clause 9.4: The Justice Reform Act (Professional & Fast)
The “Professional Panel” Model: Jury trials are abolished as inefficient and prone to bias.
The Bench: All serious trials are heard by a panel of 5 Professional Judges. They must provide a detailed written legal judgment for every verdict (ensuring transparency and appealability).
The Inquisitorial System:
Investigating Judges: 3 Neutral Investigating Judges are assigned to every serious case before trial. Their job is to find the truth, not win for one side. They gather all evidence for both prosecution and defense.
Speed Limit: Strict statutory time limits (e.g., 6 months from charge to trial). If the limit is breached, the case is dismissed.
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Universal Rights: Human Rights are absolute. No exceptions for “Terrorism” or “National Security.” Every defendant gets a fair, open trial.
PART III: WORK & FREEDOM
ARTICLE 10: THE FREEDOM TO WORK ACT
Clause 10.1: Remote Default
Working from home is now a Legal Right. An employer can only demand you come to the office if they can prove it is physically necessary (e.g., a waiter or surgeon).
Clause 10.2: Time Sovereignty (The “Flexible Demand” Rule)
The Right: Employees have the statutory right to increase or decrease their contracted hours to suit their lifestyle.
The Mechanism:
The Employee must provide 30 Days’ Notice of the change.
The Employer must accept the request unless they can prove it creates a specific safety risk (e.g., falling below minimum nurse-to-patient ratios). “Inconvenience” is not a valid reason for refusal.
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Administration: The State provides free “Smart Rostering” software to all SMEs to manage dynamic shift patterns automatically.
Clause 10.3: Transport
Rail: Nationalized and run at cost. Fares will drop significantly.
Road: Road Tax and Fuel Duty are abolished. Driving is tax-free.
ARTICLE 11: WORK & WELFARE INTEGRITY
A new deal for the unemployed.
Clause 11.1: The Job Guarantee
The End of Unemployment: The State acts as the “Employer of Last Resort”.
Civilian Service Corps: Anyone who needs a job can join the Corps (planting trees, repairing communities, admin). It pays the Minimum Wage, tax-free.
Clause 11.2: The “Reciprocity” Rule
The Deal: Because the State guarantees you a job, Cash Unemployment Benefits are abolished. You cannot choose to take cash for doing nothing.
Clause 11.3: Carer & Crisis Exemptions
We are not heartless. The Work Requirement is waived for:
Carers: Those looking after disabled or elderly relatives.
Parents: Those with children under 3 (or sick children).
Medical Crisis: Those signed off by a doctor with acute illness. These groups receive the “Citizen’s Support Grant” (Cash) without working.
PART IV: INTEGRITY & LIBERTY MEASURES
ARTICLE 12: THE “CLEAN UP” ACT
Clause 12.1: Charities
Charities with assets over £5m pay a 2% tax. This stops the wealthy from hoarding money in “Foundations” to avoid tax.
Clause 12.2: Right to Repair
Manufacturers must provide a 10-Year Warranty on electronics and appliances. Gluing batteries or sealing units to prevent repair is illegal.
Clause 12.3: Freelancer Freedom
Sole Traders: The legal concept is abolished. You are just a person working.
£200k Limit: If you earn under £200,000, you do not need to register a business or file accounts. The Banking App monitors your income. You just work and keep the cash.
ARTICLE 13: FINANCIAL SIMPLIFICATION
Clause 13.1: Wrappers Abolished
ISAs, SIPPs, VCTs cease to exist. All convert to Standard Accounts.
Clause 13.2: Currency & The Black Market
Digital Pound: Sole legal tender.
Black Market Prevention: The use of physical cash or crypto for commerce is illegal. This is vital: because Income Tax is 0%, the only way to cheat the system is to hide wealth. By digitizing all money, we ensure the Wealth Tax cannot be evaded.
ARTICLE 14: MATERIAL EFFICIENCY
Clause 14.1: The Mono-Material Rule
Packaging: It is illegal to sell packaging made of composite materials (e.g., Pringles tubes). All packaging must be 100% Paper, Glass, or Metal.
Take-Back Scheme: If a retailer sells you a fridge/sofa, they must collect the old one for free.
ARTICLE 15: THE FUNDAMENTAL LIBERTIES ACT
The “Opt-Out” Clause.
Clause 15.1: The Right to Non-Participation
Freedom: No citizen shall be forced to work, undergo medical treatment, or use digital banking IF they do not claim State Funds.
The Choice: You are free to live “off-grid,” grow your own food, and live on your savings. The State will leave you alone.
The Condition: If you want access to the Civilian Service Corps (Jobs) or Support Grants, you must participate in the system.
ARTICLE 16: THE “EFFICIENCY DIVIDEND” (Government Cost Reduction)
Explicitly abolishing the bureaucracy of the old tax system.
Clause 16.1: The Abolition of HMRC
Rationale: Since Income Tax, VAT, and Corporation Tax are abolished, the vast apparatus of HM Revenue & Customs is largely redundant.
The Action: HMRC is dissolved. Its core “Ledger” functions move to the Bank of England (automated).
The Saving: This saves the taxpayer £6.5 Billion per year in operating costs.
Clause 16.2: The Reform of the DWP
Rationale: The Department for Work and Pensions spends billions means-testing benefits to ensure only the “poor enough” get them.
The Action: Because the “Job Guarantee” and “National Dividend” are universal or physically verified (by showing up to work), complex means-testing is abolished.
The Saving: This reduces the DWP budget by roughly £10 Billion per year in administration and fraud detection costs.
Clause 16.3: The End of Tax Credits
Rationale: The current system taxes low earners and then gives the money back as “Tax Credits.” This “churn” wastes billions.
The Action: By setting Income Tax to 0%, workers keep their own money. We stop moving money in circles.
The Saving: This saves £4 Billion per year in transactional friction and error.
Over the last few weeks, we have laid out a vision of a new Britain. A Britain with 0% Income Tax, free public transport, and a guaranteed job for everyone.
It sounds like a dream. And usually, when politicians promise you a dream, you should check your wallet.
So, let’s deal with the elephant in the room. Is this fantasy economics? Are we just printing money?
The answer is No.
Article 17 is the receipt. It is the fully costed financial framework that underpins the entire COMMONS manifesto. It proves that we don’t need to tax your work to fund the state; we just need to change where the money comes from.
The “Switch” Strategy
Our economic model is based on a simple “Switch.”
We turn OFF “Flow Taxes”: These are taxes on movement and effort (Income Tax, VAT, Stamp Duty). These taxes slow the economy down.
We turn ON “Stock Taxes”: These are taxes on static, accumulated assets (Land, Wealth, Corporate Equity). These taxes encourage efficiency.
The Debit Column: What We Are Cutting
First, let’s look at the “cost.” By abolishing the following, the State loses roughly £600 billion in annual revenue:
Income Tax (Gone)
National Insurance (Gone)
VAT (Gone)
Council Tax (Gone)
That is a huge number. In the old system, losing that would bankrupt the country. But we aren’t in the old system.
The Credit Column: How We Pay For It
Here is how we fill that gap and generate a surplus to fund better public services.
1. The Wealth Tax (Yield: ~£350bn) Britain is an incredibly wealthy country. Private wealth is estimated at over £15 trillion. By applying our flat Wealth Tax (Article 3) on assets above the generous allowance, we generate a massive, stable revenue stream. Remember: 1% of £15 trillion is £150 billion. A progressive rate on the top 10% covers half our bill instantly.
2. The Sovereign Share (Yield: ~£150bn) Under Article 2, the State owns 10% of the equity in large UK companies. We stop chasing “Corporation Tax” (which they dodge) and instead collect Dividends. As British business profits grow, the state’s income grows automatically.
3. The Efficiency Dividend (Savings: ~£50bn) Think about the cost of the current tax system. The chaos of HMRC, the millions of hours spent filling in forms, the benefits churn. By simplifying the system (Article 12) and ending unemployment (Article 10), we save billions in administration and welfare costs.
4. The “Velocity” Boom (Yield: ~£100bn+) This is the most exciting part. What happens when you put 20-40% more money in the pockets of every worker in Britain? They spend it. They buy goods, they renovate homes, they start businesses. The “Velocity of Money” accelerates. While we don’t tax the transaction (no VAT), the booming economy increases the value of the assets (companies and land), which increases the yield from the Wealth Tax and Sovereign Share.
The Balance Sheet
We are not relying on debt. We are relying on Maths.
Old System: Tax the poor and the middle class to protect the assets of the rich. result: Stagnation.
COMMONS System: Tax the passive assets of the rich to unleash the energy of the poor and middle class. Result: Growth.
Safe, Solid, Secure
We have stress-tested these numbers against the worst-case scenarios. Even if asset prices fall, the revenue generated covers the core functions of the State.
We aren’t promising “Free Stuff.” We are promising a Fair Swap. You give up the anxiety of Income Tax. The nation gives up the protection of hoarded wealth.
It is a deal that makes every worker in Britain richer from Day One.
This is the end of the Manifesto series.
We have the vision. We have the policies. And now, we have the budget.
For too long, British foreign policy has suffered from an identity crisis. We have tried to be the “World’s Policeman” on a shoestring budget, projecting power thousands of miles away while neglecting the security of our own shores and systems.
At COMMONS, we believe the first duty of government is the protection of its citizens. But in the 21st Century, “defense” doesn’t just mean tanks and aircraft carriers. It means protecting our data, our energy grid, and our trade.
Article 16 is our strategy for a Secure and Independent Britain. It is based on realism, not vanity.
The “Smart Defense” Review
We are shifting the focus of our military expenditure from “Global Projection” to “Home Resilience.”
The threats of tomorrow are cyber-attacks, misinformation, and infrastructure sabotage.
The Cyber-Shield: We are massively increasing investment in cyber-defense and intelligence. As we build the Digital Pound (Article 5) and the Sovereign Cloud (Article 13), we must ensure they are impenetrable to hostile states.
Coastal Security: We are redirecting funds to properly equip the Royal Navy and Border Force to protect our waters, our wind farms (Article 14), and our undersea cables.
We will treat our Armed Forces with the respect they deserve. No more squalid housing for military families. We guarantee pay parity with the skilled civilian sector and a “Veterans’ Bill of Rights” that guarantees housing and mental healthcare for life.
Trade with Conscience: The Carbon Border Tax
We have abolished taxes on British workers and businesses to make them competitive. But we won’t let them be undercut by foreign companies that use slave labor or pollute the planet for free.
Article 16 introduces the Carbon & Ethics Border Mechanism.
The Rule: If you want to sell goods in the UK, you must meet our standards.
The Cost: If a product is made in a country with high emissions or poor labor rights, it faces a steep import tariff.
This isn’t “protectionism”—it is Fair Play. It ensures that British steel, British farming, and British manufacturing (which follow the rules) are not destroyed by cheap, dirty imports.
The “Honest Broker” Doctrine
We believe Britain’s greatest strength on the world stage is not military force, but diplomatic weight. We have the legal system, the language, and the history to be a global mediator.
We are positioning the UK as the world’s Honest Broker.
We will prioritize diplomacy, conflict resolution, and international law.
We will use our position to champion the Global Commons—fighting for international agreements on AI safety, ocean protection, and climate action.
Aid as Investment
Finally, we are rethinking International Development. Instead of treating aid as “charity,” we treat it as “investment in stability.”
By helping developing nations build their own clean energy and infrastructure, we solve problems at the source. We reduce the drivers of mass migration (climate change and poverty) before they force people to leave their homes. It is a policy of foresight, compassion, and self-interest combined.
Strong at Home, Respected Abroad
Article 16 concludes our manifesto.
It describes a Britain that is comfortable in its own skin.
A nation that protects its assets.
A nation that trades fairly.
A nation that stands as a beacon of stability in a volatile world.
We have drawn the blueprints for a better country. We have done the maths. We have written the laws.
We have reached the final pillar of the COMMONS manifesto.
We have built a system that feeds, shelters, powers, and protects the citizen. But a nation is more than just a collection of safe, warm houses. A nation is its ideas, its inventions, and its creativity.
For too long, we have treated Education as a business. We turned students into customers and universities into hedge funds. We locked scientific breakthroughs behind paywalls. We treated the Arts as a frivolous luxury.
Article 15 is our commitment to the Knowledge Commons. It is based on a simple economic truth: An educated, creative population is the most profitable asset we have.
The End of Student Debt
In a world where we have abolished Income Tax (Article 1), the current Student Loan system—which functions as a 9% graduate tax—is obsolete. It is a dead weight on the ambition of the young.
Under Article 15, Education is Free.
Tuition Fees are Abolished: Whether you are training to be a doctor, a coder, or an artist, the State invests in you.
The Logic: A doctor who graduates debt-free can afford to work in the NHS. An engineer who graduates debt-free can afford to start a business. We don’t want your money; we want your contribution.
And for those currently crushed by interest rates? We are converting all existing Student Loans into interest-free “Liberty Bonds,” repayable only when you hit a high wealth threshold, not from your monthly wages.
Public Money, Public Knowledge
Did you know that you pay for scientific research twice? First, your taxes fund the university labs. Then, when a breakthrough is made (like a new drug or technology), it is sold to a private corporation, who sells it back to the NHS at a massive profit.
Article 15 introduces the Open Science Act.
The Rule: If a discovery is funded by the taxpayer, the patent belongs to the Commons.
The Result: The NHS pays the manufacturing cost for new drugs, not the monopoly price.
Open Access: All academic research papers funded by the state must be free to read for everyone. No more paywalls blocking human knowledge.
The “Renaissance” Fund
We often hear that “we can’t afford the Arts.” At COMMONS, we believe we can’t afford a life without them. Music, film, and art are not just hobbies; they are one of Britain’s biggest exports and the glue that holds communities together.
We are launching the Renaissance Fund.
Funded by the Sovereign Share (Article 2), this is a guaranteed revenue stream for local libraries, theatres, and music venues.
It ensures that culture is not just for the big cities, but for every town and village.
Lifetime Learning
The idea that you stop learning at age 21 is absurd in the 21st Century.
Article 15 creates the Citizen Skills Account.
Every citizen is endowed with a “Learning Credit” that refreshes every 10 years.
Want to retrain as a heat-pump engineer at 40? The credit pays for it. Want to learn a language at 60? The credit pays for it.
We are building a flexible workforce ready for the future, not stuck in the past.
The Complete Vision
With Article 15, the blueprint is complete.
We have designed a state that works for you from the moment you are born to the moment you retire.
A State that shares its wealth.
A State that values your time.
A State that trusts you with freedom.
This is not a manifesto of “cuts” and “austerity.” It is a manifesto of Abundance. It is a belief that Britain is a rich country, and if we manage our assets like grown-ups, we can all live a rich life.
The articles are written. The vision is set. Now, the work begins.
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