The Conservative Party has pledged to increase the United Kingdom's reserve forces to 50,000, proposing a tax incentive program to encourage enlistment. The plan aims to recruit approximately 18,000 new reservists, building on the current strength of over 32,000 as of January 1, 2026.
Under the proposal, reservists who complete their minimum training days—typically 19 or 27 days annually—and pass military training tests would receive a tax-free bonus. This initiative aims to make reserve service more financially appealing, addressing concerns that current incentives are not reaching a sufficient number of personnel. In the 2024/25 fiscal year, only 46% of reservists received the annual tax-free bounty.
Conservative leader Kemi Badenoch criticized the Labour government's defense strategy, highlighting former defense secretary John Healey's departure due to funding concerns. Badenoch stated that the Conservatives would fund defense initiatives by restoring the two-child benefit cap, with the money saved being allocated to the military. "We will give our reservists a tax cut, backing our military to keep our country safe and ensuring we can boost our reserve forces to 50,000," she said.
The plan aligns with a global trend of NATO allies increasing their reserves to address a more dangerous world, according to Conservative member James Cartlidge. The party emphasized its commitment to a professional, volunteer armed forces rather than conscription.
The estimated cost for implementing the Conservative policy is around £44 million in the first year, projected to rise over the five-year parliamentary term. Once the reserve force reaches the 50,000 target, the annual cost is expected to be approximately £152 million, with about £20 million annually allocated to the tax-free incentive.
This proposal follows last year's Strategic Defence Review (SDR), which outlined a shift towards "warfighting readiness" and pledged significant investment in areas such as ammunition, advanced jets, drones, and submarines. The SDR also anticipated a potential increase of at least 20% in active reserve forces in the 2030s, contingent on funding, and stressed the need for improved recruitment, retention, and better utilization of available resources within the Ministry of Defence.