Ms Nusrat Ghani

Ms Nusrat Ghani

Conservative — Sussex Weald

Speaking in the House of Commons on 13 January 2026

Debate

Finance (No. 2) Bill

Contribution

With this it will be convenient to consider the following: New clause 8—Review of impact of section 86 on the hospitality sector— “(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, lay before the House of Commons a report assessing the impact of the measures contained in section 86 on the hospitality sector. (2) A report under subsection (1) must include an assessment of the impact of section 86 on— (a) levels of employment across the United Kingdom within the hospitality sector, (b) the number of hospitality businesses ceasing to trade, and (c) the number of new hospitality businesses established. (3) In this section, ‘the hospitality sector’ means persons or businesses operating in the provision of food, drink, accommodation, or related services.” This new clause would require the Chancellor of the Exchequer to review and report on the impact of the alcohol duty measures in Clause 86 on the hospitality sector, including effects on employment and business viability. New clause 9—Review of cumulative impact on the hospitality sector— “(1) The Chancellor of the Exchequer must, within six months of the passing of this Act, lay before the House of Commons a report assessing the cumulative impact on the hospitality sector of— (a) the measures contained in section 86 of this Act, and (b) changes to taxation and business costs affecting that sector introduced outside this Act since 2020. (2) For the purposes of subsection (1)(b), changes to taxation and business costs include, but are not limited to— (a) changes to employer National Insurance contribution rates or thresholds, (b) changes to business rates, including reliefs and revaluations, and (c) any other fiscal measures which materially affect operating costs for hospitality businesses. (3) A report under subsection (1) must include an assessment of the impact of the matters listed in that subsection on— (a) levels of employment across the United Kingdom within the hospitality sector, (b) the number of hospitality businesses ceasing to trade, (c) the number of new hospitality businesses established, and (d) the financial sustainability of hospitality businesses. (4) In this section, ‘the hospitality sector’ means persons or businesses operating in the provision of food, drink, accommodation, or related services.” This new clause would require the Chancellor of the Exchequer to assess and report on the cumulative impact on the hospitality sector of alcohol duty measures in the Act alongside wider fiscal changes, including employer National Insurance contributions and business rates. New clause 26—Statements on increasing alcohol duty— “(1) The Chancellor of the Exchequer must, within six months of this Act being passed, make a statement to the House of Commons on the effects of the increase to alcohol duty made under section 86 of this Act. (2) The statement made under subsection (1) must include details of the impact on— (a) the hospitality sector, (b) pubs, (c) UK wine, spirit and beer producers, (d) the employment rate, and (e) the public finances.” This new clause would require the Chancellor to make a statement about the effects of the increase in alcohol duty.

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