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.

Although the 2010 election saw the Liberal Democrats get into government, albeit as part of the coalition with the Conservatives, it came at a huge price. The party's opinion poll ratings have fallen dramatically over the last five years. Some polls are now putting UKIP ahead of them.

The 2015 general election will be a difficult one for the Lib Dems, and that's why it has positioned itself between Labour and the Conservatives. The party's general economic plan is to 'not spend as much as Labour and not cut as much as the Tories'.

Tax

David Cameron pledged to cut taxes for 30 million people, raising the tax-free personal allowance to £12,000. So, Nick Clegg pledged to cut taxes for 29 million people, raising the tax-free personal allowance to £11,000. But Mr Clegg did accuse Cameron of "plagiarising" the Lib Dems plan to raise the threshold to £12,500 by 2020.

The Deputy Prime Minister said his various plans would be paid for by taxing the wealthy, rather than "hitting" the low paid.

Capital gains tax is where the wealthy will be hit by the Lib Dems. The party is proposing the raise the tax from the 28% level it is at now. A tax paid on profits from share sales and second home transactions would be increased to generate "millions".

Tax avoidance

Tax avoidance has become a hot topic for the public. While people feel their wages are being squeezed in real-terms, certain large companies and individuals are avoiding paying tax.

Like the other parties, the Liberal Democrats are promising to continue and increase the crackdown on tax avoidance.

Houses

Again, like Labour and the Conservatives, the Lib Dems wants to power ahead with house-building to make sure there is enough supply to meet the demand and to keep prices down.

The party would also introduce the so-called 'Mansion tax' - taxing properties worth more than £2m. It's another policy that Nick Clegg accused another leader, this time Ed Miliband, of stealing.

Regional Growth Fund

The Liberal Democrats have championed the Regional Growth Fund during its time in government. Hundreds of millions of pounds have gone to local areas to support investment and growth of local businesses. Nick Clegg has pledged to continue the Regional Growth Fund if in government after the election.

Shared Parental Leave

Adding to the Share Parental Leave laws which come into effect in April this year, the Lib Dems are proposing a 'use it or lost it' month to encourage fathers to spend more time with their new child.

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