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

8.58

-

2

5

50

2.18

42.90

3

50

100

1.31

141.06

4

100

200

0.44

206.50

5

200

600

-

250.12

6

600

1000

-

250.12

7

1000

4500

-0.07

250.12

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

5.67

-

2

5

50

2.18

28.36

3

50

100

1.31

126.51

4

100

200

0.44

191.95

5

200

300

-

235.58

6

600

1000

-

235.58

7

1000

4500

-0.07

235.58

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

8.95

-

2

5

50

2.28

44.75

3

50

100

1.37

147.19

4

100

200

0.46

215.48

5

200

300

-

261.01

6

600

1000

-

261.01

7

1000

4500

-0.07

261.01

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

17.80

-

2

5

112.5

9.89

89.02

3

112.5

225

8.90

1,152.29

4

225

450

4.95

2,153.74

5

450

900

2.97

3,266.46

6

900

1350

-

4,601.73

7

1350

4500

-1.46

4,601.73

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

19.45

-

2

5

50

1.98

97.25

3

50

100

1.98

186.27

4

100

200

0.99

285.18

5

200

300

-

384.09

6

600

1000

-

384.09

7

1000

4500

-0.11

384.09

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

15.83

-

2

5

50

1.98

79.13

3

50

100

1.98

168.15

4

100

200

0.99

267.05

5

200

300

-

365.96

6

600

1000

-

365.96

7

1000

4500

-0.10

365.96”

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