Division · No. 37Wednesday, 6 November 2024Commons Taxation

Budget Resolution No. 44: Rates of alcohol duty

371
Ayes
77
Noes
Passed · Government won
200 did not vote
Analysis
Commons

**What happened:** On 6 November 2024, the House of Commons voted on Budget Resolution No. 44, which set the rates of alcohol duty as part of the government's autumn Budget. The resolution passed by 371 votes to 77. The measure implements changes to the alcohol duty system, including a freeze on duty rates for draught (on-tap) alcohol and an above-inflation increase on still wines and other non-draught products. **Why it matters:** This resolution has immediate practical consequences for pubs, brewers, supermarkets, and consumers. By freezing draught duty rates, the government aims to support the on-trade hospitality sector, particularly pubs and bars, which have faced significant financial pressure in recent years. At the same time, duty increases on wine and spirits sold in off-trade retail settings (shops and supermarkets) generate additional tax revenue and have been framed by some as a public health measure. The resolution is one of several Budget decisions that, taken together, shape the tax environment for the alcohol industry. **The politics:** Labour and Labour Co-operative MPs voted unanimously in favour, supplying the bulk of the 371 ayes. Four Green Party MPs also voted with the government. Opposition came primarily from the Liberal Democrats, who provided 60 of the 77 no votes, with the Scottish National Party contributing 9. Notably, the Conservatives largely abstained, with only 7 voting against and 109 absent, suggesting the party chose not to mount formal opposition. The vote sits within a broader Budget package in which the government is simultaneously raising National Insurance contributions and reforming business rates, both of which also affect the hospitality sector.

Voting Aye meant
Support the Labour government's alcohol duty rate proposals, including any changes to the existing duty structure inherited from the previous government
Voting No meant
Oppose the government's alcohol duty rates, likely arguing they are too high, harmful to the hospitality sector, or insufficiently reformed
§ 01Who voted how.448 voting members · 200 absent
Aye370No79DID NOT VOTE · 200

448 voting MPs. Each dot is one vote; left-to-right by party. Grey dots in the centre are the 200 who did not vote.

Aye
No
Absent
Labour PartyWhipped Aye
327
0
35
Conservative and Unionist PartyWhipped No
0
7
109
Liberal DemocratsWhipped No
0
60
12
Labour and Co-operative PartyWhipped Aye
35
0
7
Independent
2
1
11
Scottish National PartyWhipped No
0
9
Reform UK
0
0
7
Sinn Féin
0
0
7
Democratic Unionist Party
0
1
4
Green Party of England and WalesWhipped Aye
4
0
Plaid Cymru
0
0
4
Social Democratic and Labour Party
1
0
1
Alliance Party of Northern Ireland
0
0
1
Speaker
0
0
1
Traditional Unionist Voice
0
0
1
Ulster Unionist Party
0
1
Your Party
1
0
§ 02From the debate.8 principal speakers
Jonathan ReynoldsSupportiveStalybridge and Hyde
Growth requires public investment in infrastructure, services and regions; Budget sets foundation for long-term prosperity by restoring fiscal stability; inheritance tax changes affect only ~500 farms; OBR cannot model planning reform, industrial strategy, or trade policy benefits.Labour · Voted aye · Read full speech (2,935 words)
Andrew GriffithOpposedArundel and South Downs
Budget crushes business with £25bn national insurance 'jobs tax' that reduces wages more than revenue raised; inheritance tax and capital gains changes attack family businesses; no evidence Budget will drive growth; Government lacks business experience.Conservative · Voted no_vote_recorded · Read full speech (3,345 words)
Daisy CooperQuestioningSt Albans
NHS investment welcome but social care silence unacceptable; national insurance rise harms small businesses, GPs, hospices and high streets; business rates reforms insufficient; urges exemptions for charities and social care; growth should not rely solely on infrastructure investment.Liberal Democrat · Voted no · Read full speech (1,694 words)
Kit MalthouseOpposedNorth West Hampshire
OBR forecasts show GDP growth will slow and turn negative in years 4-5; Budget will shrink private sector, not grow it; challenges Government's claim growth is central mission.Conservative · Voted no_vote_recorded · Read full speech (97 words)
Graham StuartOpposedBeverley and Holderness
Private sector, not public investment, drives growth; Budget fails to help businesses; national insurance rise nets only £16bn after lost investment, with 75% burden falling on workers' wages.Conservative · Voted no_vote_recorded · Read full speech (1,600 words)
Florence EshalomiSupportiveVauxhall and Camberwell Green
Last 14 years left public services fragile; Budget offers hope with NHS funding, affordable housing, homelessness support; temporary accommodation crisis affecting children requires urgent further action.Labour · Voted aye · Read full speech (912 words)
Danny KrugerOpposedEast Wiltshire
Labour broke election promises on taxes, borrowing and inheritance tax; Budget leans into broken economic model with more borrowing and tax-spend rather than fixing structural problems (planning, migration, capital markets); A303 transport cuts regretted.Conservative · Voted no_vote_recorded · Read full speech (2,223 words)
Jim ShannonQuestioningStrangford
Many good things in Budget but inheritance tax threatens family farms; threshold should be raised to £4-5m to protect farmers; every farmer in Northern Ireland will be affected.DUP · Voted no · Read full speech (173 words)
§ 03Related divisions.Same topic · recent
Sources
Division dataUK Parliament Votes API
DebateHansard · Commons
Stance analysisAI analysis · Claude 4.x
LicenceOpen Parliament Licence v3.0