National and Labour: The key policy differences

TAX RELIEF

National

* Will soon unveil plans for personal tax cuts.

* Will cut company tax from 33c to 30c.

Labour

* Will introduce a small increase in tax thresholds in 2008.

* Rejects personal tax cuts; says Working for Families tax credit package will assist low- to middle-income earners by $1.1 billion a year in 2007.

* Will make business tax changes worth $1.42 billion by 2009.

LAW AND ORDER

National

* Will repeal Sentencing and Parole Act to require all but low-level first-term offenders to serve a full sentence with no parole.

* Will reduce the age of criminal responsibility from 14 years to 12.

* Will ensure greater use of preventive detention sentences for violent repeat offenders.

Labour

* Will remove automatic prison release after two-thirds of a sentence with changes to the Sentencing and Parole Act 2002.

* Will create more flexibility for murder sentences, increasing the minimum non-parole period for worst murders from 10 to 17 years.

* Will lower the preventive-detention age to 18.

FOREIGN AFFAIRS

National

* Is yet to release policy.

* Brash says he would probably have sent troops to Iraq in 2002, but hasn't said what National would do if asked again while in government.

Labour

* Argues it retains its independence, and cites Iraq and adherence to nuclear-free policy as examples.

TREATY AND MAORI

National

* Would remove all "race-based" funding.

* Would abolish Maori seats and Maori local government wards.

* Wants tighter settlement deadlines, but would give Waitangi Tribunal more funding.

* Will review Maori TV.

Labour

* Will retain appropriate "race-based" funding.

* Will keep Maori seats and Maori TV.

* Wants deadlines on filing settlement claims, but not on negotiations.

EDUCATION

National

* Will introduce compulsory bulk-funding for schools.

* Will introduce childcare tax rebates (maximum $1650) for all working parents.

* Will give tax rebates for interest paid off student loans.

Labour

* Opposes bulk-funding

* Will give 20 hours of free early-childhood education in approved centres for 3 and 4-year-olds.

* Has yet to unveil new tertiary policy.