𝓤𝓷𝓲𝓽𝓮𝓭 𝓝𝓮𝔀𝓼

This Armed Forces Day, the Conservative Party is making a simple promise to the men and women who give up their evenings and weekends to serve our country: we value you. That is why we will introduce Tax-Free Reserve Service. In an increasingly dangerous world, Britain needs her Armed Forces to be larger, stronger, and more ready to fight. Across NATO, our allies are strengthening their reserve forces as they confront the growing threats posed by an aggressive Russia, an emboldened China, and instability across the Middle East. Britain cannot afford to stand still.

But unlike some countries, we remain committed to a professional volunteer military. That means recognising that patriotism alone is not enough. We must remove the barriers that discourage people from serving. Today, reservists who already work full-time are often taxed at their highest marginal rate for answering their country’s call. That simply isn’t right. Someone who sacrifices their free time to protect Britain should not be punished by the taxman for doing so.

Our plan is straightforward. The first 30 days of Reserve service each financial year would be entirely tax free. It is a meaningful reward for those already serving, a powerful incentive for new recruits, and an important step towards our ambition of growing our Reserve Forces to 50,000 personnel.

This is about more than recruitment. Only 46 per cent of reservists currently complete their minimum training commitment (according to the MOD) which is typically between 19-27 days per year, hence our policy is up to 30 days tax-free per year. Improving retention and encouraging greater participation will strengthen readiness across the Armed Forces at a time when every trained soldier, sailor, and aviator matters.

Most importantly, this policy is fully funded using some of the savings from our policy to restore the two-child benefit cap. While Labour continues to delay its Defence Investment Plan and struggles to prioritise national security, Conservatives have made a clear choice: restore fiscal discipline, reduce welfare spending, and invest those savings in defending Britain.

The first duty of any government is to keep its people safe. That requires difficult decisions and clear priorities.

Tax-Free Reserve Service sends an unmistakable message to Britain’s citizen soldiers – your country values your service, your sacrifice, and your commitment. Under the Conservatives, we will always back those who stand ready to defend us.