– in the House of Commons at 6:47 pm on 2 December 2025.
Votes in this debate
Question put,
That—
(1) Part 2 of the Finance (No. 2) Act 2023 (alcohol duty) is amended as follows.
(2) For Schedule 7 (main rates) substitute—
“SCHEDULE 7
RATES OF ALCOHOL DUTY
TABLE 1
| Alcoholic strength of alcoholic product | Rate of duty per litre of | alcohol in the product |
| Less than 3.5% | £9.96 | |
| At least 3.5% but less than 8.5% | See Table 2 | |
| At least 8.5% but not exceeding 22% | £30.62 | |
| Exceeding 22% | £33.99 |
TABLE 2
| Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%) | Rate of duty per litre of | alcohol in the product |
| (a) Still cider | (b) Sparkling cider of an alcoholic strength not exceeding 5.5% | £10.39 |
| Beer | £22.58 | |
| (a) Spirits, wine and other fermented products | (b) Sparkling cider of an alcoholic strength exceeding 5.5% | £26.61” |
(3) For Schedule 8 (reduced rates for qualifying draught products) substitute—
“SCHEDULE 8
QUALIFYING DRAUGHT PRODUCTS: REDUCED RATES
| Description of alcoholic product | Rate of duty per litre of alcohol in the product | |
| Alcoholic products of an alcoholic strength of less than 3.5% | £8.58 | |
| (a) Still cider of an alcoholic strength of at least 3.5% | (b) Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% | £8.95 |
| (a) Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%) | (b) Sparkling cider of an alcoholic strength exceeding 5.5% | £19.45” |
(4) For Schedule 9 (duty discount for small producer alcoholic products)—
“SCHEDULE 9
SMALL PRODUCER ALCOHOLIC PRODUCTS: DUTY DISCOUNT
PART 1
ALCOHOLIC PRODUCTS, OTHER THAN QUALIFYING DRAUGHT PRODUCTS, OF AN ALCOHOLIC STRENGTH OF LESS THAN 8.5%
| Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 9.96 | - | ||||
| 2 | 5 | 50 | 2.53 | 49.80 | ||||
| 3 | 50 | 100 | 1.52 | 163.74 | ||||
| 4 | 100 | 200 | 0.51 | 239.71 | ||||
| 5 | 200 | 600 | - | 290.35 | ||||
| 6 | 600 | 1000 | - | 290.35 | ||||
| 7 | 1000 | 4500 | -0.08 | 290.35 | ||||
| Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 10.39 | - | ||||
| 2 | 5 | 50 | 2.64 | 51.95 | ||||
| 3 | 50 | 100 | 1.59 | 170.87 | ||||
| 4 | 100 | 200 | 0.53 | 250.15 | ||||
| 5 | 200 | 600 | - | 303 | ||||
| 6 | 600 | 1000 | - | 303 | ||||
| 7 | 1000 | 4500 | -0.09 | 303 | ||||
| Beer of an alcoholic strength of at least 3.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 20.67 | - | ||||
| 2 | 5 | 112.5 | 11.48 | 103.34 | ||||
| 3 | 112.5 | 225 | 10.33 | 1,337.72 | ||||
| 4 | 225 | 450 | 5.74 | 2,500.33 | ||||
| 5 | 450 | 900 | 3.44 | 3,792.12 | ||||
| 6 | 900 | 1350 | - | 5,342.27 | ||||
| 7 | 1350 | 4500 | -1.70 | 5,342.25 | ||||
| Wine and other fermented products of an alcoholic strength of at least | 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% | |||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 26.61 | - | ||||
| 2 | 5 | 50 | 2.71 | 133.05 | ||||
| 3 | 50 | 100 | 2.71 | 254.84 | ||||
| 4 | 100 | 200 | 1.35 | 390.16 | ||||
| 5 | 200 | 600 | - | 525.48 | ||||
| 6 | 600 | 1000 | - | 525.48 | ||||
| 7 | 1000 | 4500 | -0.15 | 525.48 | ||||
| Spirits of an alcoholic strength of at least 3.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 21.65 | - | ||||
| 2 | 5 | 50 | 2.71 | 108.26 | ||||
| 3 | 50 | 100 | 2.71 | 230.04 | ||||
| 4 | 100 | 200 | 1.35 | 365.36 | ||||
| 5 | 200 | 600 | - | 500.68 | ||||
| 6 | 600 | 1000 | - | 500.68 | ||||
| 7 | 1000 | 4500 | -0.14 | 500.68 |
PART 2
QUALIFYING DRAUGHT PRODUCTS OF AN ALCOHOLIC STRENGTH OF LESS THAN 8.5%
| Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 8.58 | - | ||||
| 2 | 5 | 50 | 2.18 | 42.90 | ||||
| 3 | 50 | 100 | 1.31 | 141.06 | ||||
| 4 | 100 | 200 | 0.44 | 206.50 | ||||
| 5 | 200 | 600 | - | 250.12 | ||||
| 6 | 600 | 1000 | - | 250.12 | ||||
| 7 | 1000 | 4500 | -0.07 | 250.12 | ||||
| Spirits of an alcoholic strength of less than 3.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 5.67 | - | ||||
| 2 | 5 | 50 | 2.18 | 28.36 | ||||
| 3 | 50 | 100 | 1.31 | 126.51 | ||||
| 4 | 100 | 200 | 0.44 | 191.95 | ||||
| 5 | 200 | 300 | - | 235.58 | ||||
| 6 | 600 | 1000 | - | 235.58 | ||||
| 7 | 1000 | 4500 | -0.07 | 235.58 | ||||
| Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 8.95 | - | ||||
| 2 | 5 | 50 | 2.28 | 44.75 | ||||
| 3 | 50 | 100 | 1.37 | 147.19 | ||||
| 4 | 100 | 200 | 0.46 | 215.48 | ||||
| 5 | 200 | 300 | - | 261.01 | ||||
| 6 | 600 | 1000 | - | 261.01 | ||||
| 7 | 1000 | 4500 | -0.07 | 261.01 | ||||
| Beer of an alcoholic strength of at least 3.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 17.80 | - | ||||
| 2 | 5 | 112.5 | 9.89 | 89.02 | ||||
| 3 | 112.5 | 225 | 8.90 | 1,152.29 | ||||
| 4 | 225 | 450 | 4.95 | 2,153.74 | ||||
| 5 | 450 | 900 | 2.97 | 3,266.46 | ||||
| 6 | 900 | 1350 | - | 4,601.73 | ||||
| 7 | 1350 | 4500 | -1.46 | 4,601.73 | ||||
| Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 19.45 | - | ||||
| 2 | 5 | 50 | 1.98 | 97.25 | ||||
| 3 | 50 | 100 | 1.98 | 186.27 | ||||
| 4 | 100 | 200 | 0.99 | 285.18 | ||||
| 5 | 200 | 300 | - | 384.09 | ||||
| 6 | 600 | 1000 | - | 384.09 | ||||
| 7 | 1000 | 4500 | -0.11 | 384.09 | ||||
| Spirits of an alcoholic strength of at least 3.5% | ||||||||
| Discount | band | Start threshold | (hectolitres) | End threshold | (hectolitres) | Marginal discount (£) | Cumulative | discount (£) |
| 1 | 0 | 5 | 15.83 | - | ||||
| 2 | 5 | 50 | 1.98 | 79.13 | ||||
| 3 | 50 | 100 | 1.98 | 168.15 | ||||
| 4 | 100 | 200 | 0.99 | 267.05 | ||||
| 5 | 200 | 300 | - | 365.96 | ||||
| 6 | 600 | 1000 | - | 365.96 | ||||
| 7 | 1000 | 4500 | -0.10 | 365.96” |
(5) In consequence of the amendments made by the preceding paragraphs of this Resolution, in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)—
(a) in the entry relating to beer, in the second column, for “£0.91” substitute “£0.95”,
(b) in the entry relating to still wine, in the second column, for “£3.40” substitute “£3.52”,
(c) in the entry relating to sparkling wine, in the second column, for “£3.40” substitute “£3.52”,
(d) in the entry relating to cider, in the second column, for “£0.46” substitute “£0.48”,
(e) in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.46” substitute “£0.48”,
(f) in the entry relating to sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, in the second column, for “£1.80” substitute “£1.86”,
(g) in the entry relating to other fermented products, in the second column, for “£3.40” substitute “£3.52”, and
(h) in the entry relating to spirits, in the second column, for “£12.30” substitute “£12.75”.
(6) The amendments made by this Resolution come into force on
And it is declared that it is expedient in the public interest that this Resolution should have statutory effect under the provisions of the Provisional Collection of Taxes Act 1968.
Division number 376
Budget Resolution No. 64: Rates of alcohol duty
A person involved in the counting of votes. Derived from the word 'tallier', meaning one who kept a tally.
The House of Commons votes by dividing. Those voting Aye (yes) to any proposition walk through the division lobby to the right of the Speaker and those voting no through the lobby to the left. In each of the lobbies there are desks occupied by Clerks who tick Members' names off division lists as they pass through. Then at the exit doors the Members are counted by two Members acting as tellers. The Speaker calls for a vote by announcing "Clear the Lobbies". In the House of Lords "Clear the Bar" is called. Division Bells ring throughout the building and the police direct all Strangers to leave the vicinity of the Members’ Lobby. They also walk through the public rooms of the House shouting "division". MPs have eight minutes to get to the Division Lobby before the doors are closed. Members make their way to the Chamber, where Whips are on hand to remind the uncertain which way, if any, their party is voting. Meanwhile the Clerks who will take the names of those voting have taken their place at the high tables with the alphabetical lists of MPs' names on which ticks are made to record the vote. When the tellers are ready the counting process begins - the recording of names by the Clerk and the counting of heads by the tellers. When both lobbies have been counted and the figures entered on a card this is given to the Speaker who reads the figures and announces "So the Ayes [or Noes] have it". In the House of Lords the process is the same except that the Lobbies are called the Contents Lobby and the Not Contents Lobby. Unlike many other legislatures, the House of Commons and the House of Lords have not adopted a mechanical or electronic means of voting. This was considered in 1998 but rejected. Divisions rarely take less than ten minutes and those where most Members are voting usually take about fifteen. Further information can be obtained from factsheet P9 at the UK Parliament site.
