Votes · December 2025 · Budget resolution

Budget Resolution No. 64: Rates of alcohol duty: how MPs voted on 2 December 2025

Division 376, 2 December 2025, 20:18. The Commons Votes API gives 357 Ayes, 174 Noes: majority 183 for the Ayes.

The question

63. Abolition of bingo duty

Resolved,

That provision may be made for the abolition of bingo duty.

64. 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 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 …

As printed in Hansard before the division.

By party

Labour MPs cast 340 of the 353 named Aye votes; Conservative MPs 88 of the 174 named No votes.

Tellers: Deirdre Costigan (Labour, Ealing Southall) and Nesil Caliskan (Labour, Barking) (Ayes); Lincoln Jopp (Conservative, Spelthorne) and Harriet Cross (Conservative, Gordon and Buchan) (Noes).

How each MP voted

527 named · CSV

Sources

• Hansard: Budget Resolutions
• Commons division 376
• Commons Votes API: division 491aab4582b0b2ef 15 October 2026
• Hansard API: division search ac37c3ae6cf70e5b 15 October 2026
• Hansard API: debate 105efc8b37f5036b 15 October 2026

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

Method · Report an error