In their final head-to-head debate before polling day, Rishi Sunak and Keir Starmer engaged in a heated exchange of claims on immigration, tax, and net zero policies. BBC Verify, an independent fact-checking organization, has examined their statements to provide clarity and accuracy on the key issues discussed.

Rishi Sunak asserted that under a future Labour government, "the state pension will be subject to a retirement tax." This claim refers to the possibility of pensioners relying solely on the state pension paying a small amount of income tax in 2027-28. It is based on the forecast that the state pension in that year (£12,578) will slightly surpass the tax-free personal allowance (£12,570). Sunak highlighted that the Conservative triple lock plus policy, set to raise the personal allowance for pensioners to £13,710 by 2027-28, would eliminate this risk. Labour has not yet clarified whether they would match this policy. However, as the Conservative proposal was announced recently, it is misleading to present it as a planned Labour tax increase. Notably, the triple lock plus policy would only save pensioners relying solely on the state pension approximately £29 per year. Additionally, it should be acknowledged that some individuals are already paying tax on a portion of their state pension, especially those receiving additional state pension payments due to their participation in the State Earnings Related Pension Scheme (SERPS).

Keir Starmer claimed that "since Rishi Sunak became prime minister, 50,000 people have come across by small boats." This statement refers to the number of people detected crossing the English Channel in small boats since Sunak assumed office on October 25, 2022. According to Home Office figures, a total of 50,108 individuals have been detected in small boats since that time. The highest recorded number in a single year was 45,755 in 2022, while the previous year saw 29,437 arrivals – a decrease of one-third. In the last 12 months, 31,204 people have been detected crossing, marking a 30% decrease compared to the previous 12 months. However, this year has witnessed higher numbers, with 13,045 individuals detected so far, representing a 16% increase from the same period last year and setting a new record.

Turning to climate policies, Rishi Sunak mentioned "a recording" implying that the Labour Party's net zero plans would cost "hundreds of billions" of pounds. Sunak referred to a Daily Telegraph article featuring Darren Jones, the shadow chief secretary to the Treasury. Jones was quoted as stating the high cost of Labour's net zero plans. However, this figure aligns with existing estimates for achieving net zero greenhouse gas emissions by 2050, a target mandated by law and supported by Conservative policy. The UK's independent Office for Budget Responsibility (OBR) reported in 2021 that reaching net zero by 2050 would require around £1.3 trillion, which could be partially offset by approximately £1 trillion in savings from transitioning away from fossil fuels. Most of the investment costs are expected to be covered by the private sector rather than direct government spending. It is worth noting that Jones did not explicitly mention direct government spending in the audio clip published by the Telegraph.

During the debate, Keir Starmer referred to Labour's manifesto as "fully funded, fully costed." However, the Institute for Fiscal Studies (IFS), an independent think tank, expressed skepticism regarding the complete funding of Labour's promises, particularly those related to reducing NHS waiting times. The IFS director, Paul Johnson, highlighted that pledging to eliminate all waits longer than 18 weeks without allocating funding raises doubts about a fully costed manifesto. Johnson also criticized the Conservatives, stating that their commitments to the NHS lack funding.

As the election day draws closer, the debates between the major parties are crucial in informing voters about their policy positions. It remains essential to scrutinize the claims put forth by political leaders to ensure accuracy and transparency in the democratic process.