Member
Speaking in the House of Commons on 2 December 2025
Debate
Budget ResolutionsContribution
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 |
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