This briefing note examines what the parties have said (explicitly and implicitly) about the scale, timing and composition of the fiscal repair job ahead, teasing out the differences and similarities. Section 2 begins by setting out the overall size of the fiscal tightening that each party is looking to achieve. Section 3 examines the timing of the deficit reduction. Section 4 looks at the composition of the cut in borrowing - in other words, which part of this cut in borrowing would come from spending cuts and which from tax increases - under each of the parties’ plans. Section 5 describes which tax increases each of the parties has already given firm details of and which have yet to be announced. Section 6 examines the parties’ published spending plans in detail; we set out the implications for cuts to spending on public services, including quantifying which parts of these cuts the parties have already ‘identified’ and which have yet to be found. Section 7 concludes.