UKIP has pledged to remove stamp duty on the first £250,000 of new homes built on brownfield sites.
The commitment, which the party says is “serious” and “fully-costed”, is part of UKIP’s manifesto.
The document also includes a pledge to reduce rates for small businesses and to scrap HS2.
The Conservative party has said there is a “£37bn black hole” in the manifesto’s proposals.
