Finance Bill Report Stage: New Clause 8

On 3 March 2025, the House of Commons voted on New Clause 8 to the Finance Bill at report stage. The clause would have required the government to publish an impact assessment of the Bill's alcohol duty measures on distilleries, wine producers and the hospitality industry, including an estimate of the administrative and operational costs already incurred by those sectors over the preceding twelve months. The motion was defeated by 332 votes to 176, Division 110. The vote concerned whether ministers should be required to assess the regulatory and financial burden of alcohol duty changes on specific parts of the drinks and hospitality sector. Supporters of the new clause argued that the changes create significant red tape and push up costs for producers and consumers alike, and that an impact assessment covering administrative burdens already incurred, not just future tax revenue, was essential for proper scrutiny. The government's position was that existing published material from HMRC, the Office for Budget Responsibility and the Department for Work and Pensions, including tax information and impact notes and the "Impact on households" report, already provided sufficient information. The division split almost entirely along party lines. All 325 Labour and Labour and Co-operative members who voted opposed the new clause, as did four Green MPs. Every Conservative, Liberal Democrat, SNP, Reform UK, Plaid Cymru and Democratic Unionist Party member who voted supported it, along with three independents. Three other independents voted no. The new clause was one of several opposition impact assessment requirements tabled at report stage, covering areas from energy profits levy to private schools and household finances.