Ukip is planning to overturn the ban on smoking in pubs and introduce a 35p tax rate as part of its 100 election promises in advance of May's poll.

The party will release a new promise each day until the the date of the general election on May 7.

As well as reintroducing smoking in pubs, Ukip claims it would overturn any legislation introducing plain packaging on tobacco.

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Ukip said it would reintroduce smoking in pubs and allow for the introduction of ventilated smoking rooms

Ukip also committed to overturning any rules introducing plain packaging on tobacco products

According to a document released by the party, its top priority is to get Britain out of the European Union.

This will be followed by the introduction of an Australian-style, points-based immigration system.

The party said they would increase spending on the NHS by £3 billion and scrap tuition fees for 'science, tech, engineering, maths or medical degrees'.

They would fund this, they claim, by slashing £9 billion from Britain's foreign aid budget as well as withdrawing from the EU.

Ukip's head of policy and deputy chairman Suzanne Evans said: 'UKIP believes we should leave the European Union and spend £3 billion of the £10 billion we pay out every year in membership fees on the NHS instead.'

The party said they had several initiatives helping people who had served in the armed forces, including the creation of a veterans' administration and guaranteeing all troops with 12 years' service a job with either the police, prison service or border force.

At the same time, Ukip said they would 'cut bureaucracy, red tape and wasteful spending'.

In the criminal justice area, Ukip said it would abandon the European Court of Human Rights, scrap the Human Rights Act and withdraw from the European Arrest Warrant system, and instead introduce a British Bill of Rights.

Ukip said that all official documents will be published primarily in English, while they will crack down on honour killings, female genital mutilation and forced marriages.

Other pledges contained in the Ukip policy document include the introduction of 'a 35p income tax rate between £42,285 and £55,000 – taking many public sector workers out of top rate of tax.'

The party claimed they would priortise former service personnel for council housing, while social housing would be prioritised for those whose parents and grandparents were born locally.

Ukip said they would be 'reinstating British territorial waters', while child benefit would only be paid for youngsters permanently resident in the UK. They said in future they would restrict child benefit to the first two children.

Unemployed people would be expected to participate in workfare or community schemes.