Tories pledge another National Insurance cut ahead of manifesto launch

Summary

1. The Conservatives are promising a further 2p cut in employee National Insurance, as they publish their election manifesto later this morning
2. Prime Minister Rishi Sunak says a Tory government will help working people "keep more of the money you earn"
3. Labour's Wes Streeting says his party won't match the NI pledge as the "money isn't there"
4. Sunak also announces a stamp duty cut for some first time buyers, a new Help to Buy scheme, and tax cuts for landlords who sell to tenants
5. Labour say the ideas are "the most expensive panic attack in history", and are setting out their own pledges - including creating an extra 100,000 dental appointments for children