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Kemi Badenoch says those earning more than £100,000 should not be discouraged from working more

The Conservatives have unveiled a proposed £700m childcare giveaway for high earners ahead of their annual conference, saying they would end the “cliff edge” where free entitlement ends at salaries above £100,000.

The plan, set out the day before the event begins in Birmingham, follows the earlier proposal by Kemi Badenoch’s party to abolish most stamp duty, another change to taxation that would disproportionately benefit wealthier people.

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