The Conservatives have pledged to make serving in the reserves tax free as part of plans to boost the size of Britain’s armed forces.
The party plans to use some of the money saved by reintroducing the two-child benefit cap to remove taxes on up to 30 days of reserve service per year.
The move is expected to help recruit an extra 18,000 reservists, bringing the size of the reserves up to 50,000.
It is also expected to encourage more reservists to complete their minimum number of training days, which less than half currently do.
Tory leader Kemi Badenoch said: “To fund our defence, Britain has to cut its welfare bill. That is why the Conservatives will restore the two-child benefit cap and use the money saved on defence.”
Labour removed the two-child cap, introduced under the previous Conservative government, saying it would lift 450,000 children out of poverty at a cost of £3.2 billion.
But the Conservatives have said reintroducing the cap will allow them to both increase the size of the reserves and recruit an extra 6,000 regular soldiers in the face of Russian aggression.
The party said cutting taxes for reservists would cost up to £152 million, and could save those serving hundreds of pounds, depending on their rank.
Shadow defence secretary James Cartlidge said Britain should emulate its Nato allies who were also increasing the size of their reserve forces.
He said: “Whilst other countries have used conscription, we remain committed to a professional, volunteer armed forces – and that means we need to make reserve service financially worthwhile.
“For those who already have full-time jobs and want to serve their country, the last thing we should want is for them to be clobbered by the taxman for giving up their evenings and weekends.”
Some 32,030 people currently serve in the UK’s volunteer reserve, according to Ministry of Defence figures from April this year.
The number of reservists has increased slightly in the past year, but is still lower than the 32,420 people serving in April 2024, just before Labour came to power.
The Conservatives’ proposal comes amid a row over defence spending, with the Government expected to press ahead with publishing its long-delayed Defence Investment Plan – despite the impending change of prime minister.
Arguments over funding for the plan have already prompted the resignation of John Healey as defence secretary, who said the Treasury had not offered enough money to keep Britain safe.
Chancellor Rachel Reeves has vowed that the plan will “meet the moment”.
Defence minister Luke Pollard said: “The Tories can’t rewrite history. After 14 years in government they cut the British Army to the smallest size since Napoleon, with recruitment and retention in crisis.
“This Labour Government is now rebuilding our military, including through increasing the size of our strategic reserves and giving them more opportunities to work with their regular counterparts. Labour is giving our armed forces the backing they deserve.”