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* Johnson offers Brexit 'Christmas gift'
* Conservatives say will not raise taxes
* Labour leader to be neutral in second Brexit vote
(Adds comparison on funding)
By William James and Kylie MacLellan
TELFORD, England, Nov 24 (Reuters) - British Prime Minister
Boris Johnson promised on Sunday "to get Brexit done", with his
Conservative Party making an election pledge to bring his deal
to leave the European Union back to parliament before Christmas.
With Britain heading to the polls on Dec. 12, the governing
Conservatives rolled out an election manifesto that promised
more public sector spending and no further extensions to the
protracted departure from the EU.
They also pledged no new taxes, drawing a distinction with
the opposition Labour Party that has promised to raise taxes on
the rich and businesses to fund a major expansion of the state.
But the manifesto offered little detail on other policy
areas, with aides wanting Johnson to play it safe after plans on
social care in 2017 saw an opinion poll lead enjoyed by his
predecessor Theresa May all but disappear.
Johnson is the runaway favourite to win the election,
according to opinion polls.
"Get Brexit done and we shall see a pent up tidal wave of
investment into this country," the prime minister said,
launching the manifesto in the central English town of Telford.
"Get Brexit done and we can focus our hearts and our minds
on the priorities of the British people."
He also ruled out seeking any further delay to Brexit,
saying in the manifesto: "We will not extend the implementation
period beyond December 2020".
Arriving at the Telford conference centre, Johnson was
welcomed by supporters chanting "Boris" but a little further
away, protesters shouted: "Liar, liar, pants on fire".
Contrasting with Labour's unabashed tax-and-spend approach,
Johnson's manifesto - titled "Get Brexit Done, Unleash Britain's
Potential" - pledged to freeze income tax, value-added sales tax
and social security payments.
Instead, he promised a total of 23.5 billion pounds ($30.2
billion) in "sensible" tax cuts and day-to-day spending over
four years, including on the National Health Service which would
gain 50,000 nurses.
His pledges, which amount to a day-to-day spending increase
of 2.9 billion pounds a year by the 2023/24 financial year, are
dwarfed by Labour's 83 billion-pound planned annual spending
increase by that same year.
Johnson, portrayed by the opposition party as being in the
pockets of billionaires, said he was targeting his measures
towards those who are less well off.
Labour leader Jeremy Corbyn described the manifesto as one
"for billionaires. They bought it and you'll pay for it."
Labour earlier announced another spending commitment,
promising to compensate more than three million women who lost
years of state pension payments when their retirement age was
raised.
'BIG-SPENDING ELECTION'
Think-tanks such as the Institute for Fiscal Studies have
raised questions about how both the Conservatives and Labour
would fund their plans.
"Business leaders will still want to see value for money
from the Conservative spending pledges, and there are some
concerns this is turning into a big-spending election," said
Edwin Morgan, director of policy at the Institute of Directors.
"But Tory (Conservative) plans are still well lower than the
absolutely massive expansion being advocated by Labour."
Held after three years of negotiations to leave the European
Union since a 2016 referendum, the December election will show
how far Brexit has torn traditional political allegiances apart
and will test an electorate increasingly tired of voting.
In a heated campaign where the Conservatives have been
criticised for disseminating misleading social media posts,
Johnson, 55, said "the Twittersphere" was not really his
province, trying to deflect any criticism of dirty tricks.
Instead he turned his comments towards Labour's Brexit
position, which he said would result in more delay.
Labour has said it will negotiate a better Brexit deal with
the EU within six months that it will put to the people in a new
referendum - one that would also offer the choice of remaining
in the bloc.
Corbyn has said he would remain neutral in such a vote,
something his finance policy chief John McDonnell described as
the Labour leader adopting the role of "an honest broker".
Johnson criticised the stance.
"They want to rip up our deal and negotiate a new one. But
we don't yet know of a single Labour MP (member of parliament)
or any other MP who would support this deal," Johnson said to
applause and laughter.
"It would be farcical, it would be comical if the
consequences of that approach were not so disastrous for this
country and our prospects next year. Let's give that madness a
miss."
(Additional reporting by Elizabeth Piper, Guy Faulconbridge,
Kate Holton, Bill Schomberg and Andy Bruce; Editing by David
Clarke, Frances Kerry and Daniel Wallis)
