Abolishing inheritance tax will be one of UKIP’s central pledges at the 2015 general election, Breitbart London can exclusively report. The party’s manifesto for the Westminster election says it will get rid of the “Tax On Death”.

Under the current system, any assets held by a person over £325,000 are taxable at 40 percent when they die. That means middle class families with homes that have risen in value can end up with enormous bills, even though the properties in question where bought with salaries that have been taxed already.

The manifesto is due to be signed off on Monday at a meeting of top level officials that will include the National Executive Committee and Nigel Farage himself. So far, the document is in draft form as there are still discussions about whether to include a commitment to reverse the abolition of the spare room subsidy, also known as the “bedroom tax”.

In the current draft, the document includes a reference to opposing extra taxes on bedrooms, but as the so-called “bedroom tax” is not really a tax, this commitment would be meaningless. Breitbart London understands that the final decision on what to do with this policy is “still up for negotiation” and nothing has been ruled either in or out.

The manifesto was largely drafted by Tim Aker MEP who was UKIP’s head of policy prior to his election to the European Parliament. The document also includes commitments to raise the 40 percent income tax threshold to £45,000 and abolish the 45 percent rate altogether. The starting rate for income tax will also be raised so that no one on the minimum wage pays income tax.

UKIP will also commit to scrapping both the High Speed 2 rail project and the Department for Energy and Climate Change. The manifesto is due to be formally launched at party conference in September.