STEWART PATERSON

Political Correspondent

NOW all the main parties have published their manifestos voters can compare and contrast the policies.

Today the Evening Times delves into the promises of the SNP, Labour, Conservatives, LibDems and Greens to let you see at a glance how they compare on some of the key election issues.

While many offer the same or similar policies on some issues there are still key differences between the parties.

We have poured over the manifestos to bring you their policies on health, education, tax and work and welfare.

With Holyrood able to use meaningful tax powers for the first time you can decide who best reflects your views of how much you and others should be taxed and where the cash should be spent.

With less than a week until polling day if you haven't already made up your mind here's our handy guide to the main party policies for 2016.

SNP

HEALTH

Increase NHS budget by £2bn by 2021. Set up five new elective treatment centres based on the Golden Jubilee in Clydebank. Establish £100m cancer plan to improve early diagnosis, integration of health and social care with £1.3bn in a health and social care partnership.

EDUCATION

Set up a £750m attainment fund with cash and more power direct to head teachers. Maintain free university tuition. Protect Education Maintenance Allowance for 60,000 and maintain current level of full time equivalent college places. Ensure 20% of university entrants by 2020 are from 20% most deprived areas.

TAX

Freeze the basic rate at 20p and increase the tax free allowance to £12,500 by 2021. Keep the 45p higher rate and set higher rate threshold at £43,000. Cut APD by 50%. Reform council tax with four higher bands paying more and cap rises at 3%

WELFARE/WORK

Abolish bedroom tax. A new jobs grant for 16 to 24 year olds. Increase modern apprenticeships to 30,000 a year by 2020. Extend Living Wage to social care workers. Maintain level of disability benefits and put fairness and dignity at heart of new Social Security Agency.

LABOUR

HEALTH

Increase NHS spending in real terms. Guarantee an appointment at a GP surgery within 48 hours. Set up four new trauma centres in the big cities. Introduce a Transplant Bill to for opt out on organ donation. Reduce cancer waiting times to have results within two weeks.

EDUCATION

Set up Fair Start Fund with £1000 per pupil from deprived area to head teachers. Breakfast clubs in every school. Keep university tuition free. Closer working between schools, colleges and universities. Extend free school meals to 2, 3 and 4 year olds in early years education.

TAX

Raise the top rate of tax from 45% to 50% for earnings over £150,000. Raise the basic rate by 1% to 21%. And revert higher rate threshold at £43,385 Replace council tax with property tax with 80% paying less. Keep APD.

WELFARE/WORK

Set up a Living Wage Commission and end exploitative zero hours contracts. Invest £50m to tackle gap in digital skills. Scrap the bedroom tax and double maternity grant for new mums. New social security agency based on dignity and respect not sanctions.

CONSERVATIVES

HEALTH

Ensure health budget rises by the higher of either inflation, 2% or Barnett consequentials. Gradually re-introduce prescription charges to raise £65m over five years. Review of all targets Expand Minor Ailments Service with extra £10m to reduce pressure on A&E. support health and social care integration.

EDUCATION

Graduate contribution for university tuition of £1500 a year to raise £100m over five years. Schools should be allowed to operate outside council control. Improve numeracy and literacy by age 11 by “attracting the best teachers”. More support with pupils with additional support needs.

TAX

All income tax rates set the same as the rest of the UK. Keep APD at current levels but reform with different rates for flights to different destinations. Council tax reformed into a more local and fairer tax. Freeze business rates.

WELFARE/WORK

Welfare should support most vulnerable and help those who want to find work through support. Aligns Carers allowance With Job Seekers allowance to support 60,000 carers. Continue the Work Choice programme for disabled people. Protect support those who are unable to work.

LIBDEMS

HEALTH

Train, recruit and retain more GPs and increase the share of NHS spending on primary care. Increase support staff working in GP surgeries. More resources directed to surgeries in deprived areas. Double the mental health budget for young people and children.

EDUCATION

Raise tax to pay for £520m extra education resources a year. Pupil Premium of £1400 for each Primary school child from poorer background to improve attainment. No tuition fees for university students and add £5m to bursary support for college students.

TAX

Increase all levels of income tax by 1% to spend on education. Retain APD to fund green initiatives. Replace Council tax but no firm alternative yet. Attracted to a land value tax to encourage derelict land to be brought back into use.

WELFARE/WORK

Remove bedroom tax. Increase carers allowance to Job Seekers Allowance level. Replace Work Programme and Work Choice with new employability programmes. Support plans for 30,000 new apprenticeships. A social security system based on respect and dignity. Support people with mental health issues at risk of losing their job.

GREENS

HEALTH

A review of all NHS contracts with private providers. Ensure that all primary care services - GPs, community and practice nurses, pharmacists and others have the resources to improve shared working and caseload. Equal consideration for mental and physical health across all health and social care sectors.

EDUCATION

Hire an additional 4,000 full-time equivalent teachers over five years. Resist plans for a return to standardised national testing in schools. Invest in Further Education with parity for college and university funding. Re-introduce the post-study work visa for international students.

TAX

A 60% top rate of income tax. Increase higher rate from 40% top 43% for earnings over £43,000 and 22% for £19,000 to £43,000.

A new Residential property tax to replace council tax. Retain APD. Allow councils to raise an Overnight Visitor Levy or local sales taxes.

WELFARE/WORK

Create 200,000 jobs in sustainable industries. Scrap Work Programme and address barriers to accessing work on account of age, disability, race, ethnicity, gender and sexuality. Living Wage Plus of £9 an hour for social care staff. A total review of disability benefits.