The Conservatives also say they plan a cut in National Insurance contributions for employers.
The party also proposes tax relief for landlords and builders and higher tax credits for companies that are involved in research. However, it's one of the biggest sources of government revenue, raising £31bn in England in the last financial year. Jeremy Corbyn will set out Labour plans to train 80,000 people a year, as part of a"climate apprenticeship" programme, in his speech to the CBI, which is the UK's largest business lobby group.
She will attack the other two parties' plans to spend on big infrastructure projects, according to remarks circulated prior to the conference."Both the Conservatives and Labour will have to scramble around for projects to pour money into just to keep their word - regardless of whether they're good projects and good use of public funds," she will say.
The CBI also said it wanted stalled programmes such as the HS2 high-speed rail link between London and the north of England, and Heathrow's third runway to be finished.