Reform UK has proposed raising the VAT threshold for small businesses as part of its campaign ahead of the Makerfield by-election, scheduled for next Thursday. The party’s leader, Nigel Farage, announced the plan to increase the threshold to £150,000 from the current £90,000, aiming to relieve a tax burden on smaller firms. Farage attributed the policy to the United Kingdom’s departure from the European Union, describing it as a Brexit-related freedom that would incentivize business growth.

Speaking in Makerfield, Farage emphasized that the change could immediately benefit around 300,000 businesses. He argued the current threshold discourages companies close to the limit from expanding due to the increased taxation they would face once surpassing it. Farage contrasted Reform UK’s position with that of Labour candidate Andy Burnham, criticizing Burnham’s support for rejoining the EU and accusing him of disregarding the Brexit vote.

The Reform candidate in the contest, local plumber Rob Kenyon, faced scrutiny over past controversial social media posts targeting broadcaster Carol Vorderman. Farage defended Kenyon by characterizing the remarks as “laddish” comments made a decade ago, which he said did not reflect the candidate’s character or professionalism. Farage framed Kenyon as an everyday individual with a background in business and military service, dismissing calls for an apology.

During a hustings event hosted by the Manchester Evening News, Burnham, who also serves as Greater Manchester mayor and is considered a potential future Labour Prime Minister, challenged Kenyon on Reform’s immigration policies. Burnham highlighted that two senior Reform members, Robert Jenrick and Suella Braverman—both former Conservative ministers who defected to Reform—held Home Office roles when migration levels were reportedly high. He criticized the party’s stance and questioned its record on immigration control.

Farage further sought to differentiate Reform UK from the right-wing splinter party Restore Britain, warning that a vote for Restore’s candidate Rebecca Shepherd could lead to Labour’s victory and what he described as the “most left-wing Prime Minister of modern times.” He portrayed the by-election as a “two-horse race” between Reform UK and Labour.

A Labour spokesman responded by underscoring Burnham’s respect for the Brexit referendum outcome and accused Farage of attempting to distract from controversies surrounding his funding and Kenyon’s past remarks. The spokesman noted that neither had apologized for the contentious comments.

The by-election in Makerfield has thus evolved into a focal point for debates on Brexit, economic policy, and immigration ahead of next week’s vote.