By Jonathan Davies

In 100 days time, between 7am and 10pm on Thursday 7 May, the UK will head to the polling stations to cast their vote in the 2015 general election.

It can sometimes be difficult to see through the political point-scoring to understand what the parties' policies actually are. That's why, with 100 days to go, we're bringing you the key business and economic policies from the three main parties.

While Labour are ahead on the NHS, the public look more favourably upon the Conservatives when it comes to the economy.

The Tories' overall stance for the general election is 'more of the same' - to complete its 'Long term economic plan'.

Income tax

The Conservative party is pledging tax cuts that would benefit 30 million people. The tax-free personal allowance will be raised from £10,500 to £12,000. It means people working 30 hours a week on NMW will not pay any tax.

Also targeting the better-off voters, David Cameron has promised to raise the threshold for the 40p tax rate from £41,900 to £51,000.

Spending cuts

David Cameron wants to introduce a lot of income tax cuts. And the party would pay for them with £33bn worth of spending cuts.

'Full employment', apprenticeships and zero-hour contracts

After a year of falling unemployment figures in 2015, although the opposition argues it was done with low paid, zero hour contracts jobs, the Conservatives want to embark on their challenge to reach 'full employment', where every person who can work, does work.

After creating 1.8 million apprenticeships since 2010, Mr Cameron wants to go further and create three million more apprenticeships in the next government.

Whilst the Tories oppose to scrap zero-hour contracts altogether, the party does want to abolish the exclusivity clauses which prevent people from working for another company, despite no guarantee of hours.

Small businesses

David Cameron and his party are putting small businesses at the heart of their business manifesto.

It is proposing to cut the jobs tax, saving small businesses £2,000, and scrapping the tax altogether for under 21s.

The Tories would also cut corporation tax and red tape to help small businesses invest and grow their business.

Benefits

The Conservatives want to create a 'earn or learn' culture for the UK's young people. Under the proposals, 16-21 year olds would no longer be able to leave school and enter a life on benefits. Instead, they must either be in education or in work to receive benefits.

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