While there may not be a finalised UKIP manifesto, their recent conference made several policy announcements. Their stance re the EU and immigration is well known, but there are a large number of other policies - amongst them:
Abolish inheritance tax.
Introduce a 35% income tax rate for those earning between £44,000 and 55,000. Abolish the 45% income tax rate for those earning £150,000 and above.
Protect the Green Belt, encourage development of brownfield sites, together with lowering planning regulations for such sites, and introduce a mechanism whereby referenda can be held for local people to oppose large scale housing developments.
Cut foreign aid.
Scrap HS2.
Abolish the Department for Energy and Climate Change, subsidies for wind farms and solar power and "green" taxes, and support the development of fracking.
Abolish the Department for Energy, Media and Sport.
Support "free" schools and the re-introduction of grammar schools.
Introduce a "simplified, streamlined welfare system" and abolish the bedroom tax (which appears to have been a disaster anyway).
Oppose the proposal for plain packaging for tobacco products and minimum pricing restrictions for alcohol, and introduce "smoking rooms" into pubs.
Review BBC licence fee, with a view to reducing it.
Oppose proposals to charge for GP visits (which they previously supported)
No doubt certain of these policies will appeal to a number of voters, whatever their political leanings.
My feeling is that the tax cuts they propose would be just the opening round of their previously expressed wish to introduce a flat rate income tax of around 25%. People would, as UKIP said, retain "more of their own money" but would inevitably have to use that money to pay for privatised services since a 25% flat rate income tax would lead to a very significant shrinkage of the state (again, a previously stated UKIP goal, about which they're now keeping a very low profile).
Their intention to abolish inheritance tax - at an estimated cost of £3 billion per annum - may well appeal to many people who, I believe, frequently over-estimate the proportion of estates that will become liable for it. The threshold is set at £325,000 per person or £650,000 per couple and in 2010/11 6% of estates paid inheritance tax. Apparently half of the yield for inheritance tax comes from the south east and, in particular, London. Its abolition would mean an acceleration of the acquisition of wealth (and power) by a very small percentage of the population.
Also, even if one does not go along with the notion of "man made climate change", it seems dangerous to me to not invest in the development of more sustainable and less polluting energy sources.
My feeling is that it's a dangerous party that probably carries enough support in the Conservative party to enable it to form a coalition with them. Heaven forbid.