Votes · November 2024 · Budget resolution

Budget Resolution No. 44: Rates of alcohol duty: how MPs voted on 6 November 2024

Division 37, 6 November 2024, 21:00. Ayes 371, against 77; majority 294 (Commons Votes API).

The question

43. Inheritance tax (statements about national savings accounts)

Resolved,

That provision may be made revoking regulation 55 of the National Savings Regulations 2015 and regulation 90 of the National Savings (No. 2) Regulations 2015.

44. Rates of alcohol duty

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 1Alcoholic strength of alcoholic product
Rate of duty per litre of alcohol in the product
Less than 3.5%
£9.61
At least 3.5% but less than 8.5%
See Table 2
At least 8.5% but not exceeding 22%
£29.54
Exceeding 22%
£32.79

TABLE 2Description 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
Still cider
Sparkling cider of an alcoholic strength not exceeding 5.5%
£10.02
Beer
£21.78
Spirits, wine and other fermented products
Sparkling cider of an alcoholic strength exceeding 5.5%
£25.67”.

(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%
£8.28
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%
£8.63
Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%)
Sparkling cider of an alcoholic strength exceeding 5.5%
£18.76”.

(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
9.61
-
2
5
50
2.44
48.05
3
50
100
1.47
157.99
4
100
200
0.49
231.28
5
200
600
-
280.15
6
600
1000
-
280.15
7
1000
4500
-0.08
280.15

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
6.35
-
2
5
50
2.44
31.76
3
50
100
1.47
141.70
4
100
200
0.49
214.99
5
200
600
-
263.86
6
600
1000
-
263.86
7
1000
4500
-0.08
263.86

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 …

As printed in Hansard before the division.

By party

Labour MPs cast 358 of the 369 named Aye votes; Liberal Democrat MPs 59 of the 77 named No votes.

Tellers: Keir Mather (Labour, Selby) and Gerald Jones (Labour, Merthyr Tydfil and Aberdare) (Ayes); Kirsty Blackman (Scottish National Party, Aberdeen North) and Tessa Munt (Liberal Democrat, Wells and Mendip Hills) (Noes).

How each MP voted

446 named · CSV

Sources

• Hansard: Budget Resolutions
• Commons division 37
• Commons Votes API: division 8a68b6badbf88bd8 15 October 2026
• Hansard API: division search 12d07eb2fa5d5e0d 15 October 2026
• Hansard API: debate 5bbc8c75682bcafb 15 October 2026

SHA-256 of each copy read. Open Parliament Licence v3.0

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