As liberals, we believe people should be in control of their own lives, and to do so it is essential that they have more control over how they spend their money. We support a reduction in the overall tax burden. Too much of the wealth we produce is controlled by politicians and bureaucrats and not enough by ordinary men and women.

Liberal Democrats are right to argue for fairer taxes, but we need lower taxes too. When Liberal Democrats make "tough choices" about cutting government expenditure, we should return a very sizeable proportion directly to the taxpayer rather than inventing new ways for bureaucrats to spend it.

Personal Freedom

Liberals believe that adults have the right to make their own lifestyle choices, even if these decisions cause them serious harm. We do not believe that it is the role of politicians to dictate to people what to eat or drink, or in what quantities.

The Liberal Democrats need to be clearer and more coherent in their opposition to the populist, nannying, illiberal stance on lifestyle issues.

Liberals believe in choice and freedom, instinctively opposing bans and prohibitions. Whether it is the smoking ban, longer licensing hours or the creation of super casinos, Liberal Democrats should trust people to make informed choices and permit them learn from their own mistakes.

We believe that the Liberal Democrats should be genuinely liberal on issues of lifestyle freedom.