M

Member

Speaking in the House of Commons on 2 December 2025

Debate

Budget Resolutions

Contribution

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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