Finance (No.2) Bill Committee: Clause 10 stand part
324Ayes
180Noes
Carried · majority 144 · Government won142 did not vote
646 Members · Aye 324 · No 180 · DNV 142 · grey dots in centre are abstentions
Analysis
Commons
Commons
On 12 January 2026, the House of Commons voted on whether Clause 10 of the Finance (No.2) Bill should stand part of the Bill, meaning whether it should remain in the legislation as it progressed through committee stage. The motion passed by 324 votes to 180, with the government backing the clause's retention. The Finance (No.2) Bill implements tax and spending measures from the Budget. Clause 10 contains a specific fiscal provision, though the detailed content of that provision is not set out in the available record. Its passage means the measure it contains remains on course to become law, affecting taxpayers or public finances in a way that the available material does not specify precisely. The vote divided almost entirely along party lines. All 290 Labour MPs and 32 Labour and Co-operative MPs who voted backed the clause, giving the government its majority. Every Conservative, Liberal Democrat, Reform UK, Democratic Unionist Party, Plaid Cymru, and Green MP who voted opposed it. A small number of independents split both ways, three voting aye and four voting no. There were no notable cross-party rebellions from within the governing parties.
Voting Aye meant
Support Clause 10 remaining in the Finance (No.2) Bill, backing the government's proposed tax or fiscal measure contained within it.
Voting No meant
Oppose Clause 10 remaining in the Bill, rejecting the specific tax or fiscal measure it contains.
Each row is one party. The stacked bar gives the within-party split of Aye / No / Absent; the columns on the right give the raw counts. The whip column shows the published party position — “Free vote” means the whip was formally removed for this division.
Party
Whip
Aye / No / Abs
Aye
No
Abs
Labour Party
Whipped Aye
290
0
71
Conservative and Unionist Party
Whipped No
0
91
25
Liberal Democrats
Whipped No
0
62
9
Labour and Co-operative Party
Whipped Aye
32
0
10
Independent
—
3
5
5
Scottish National Party
—
0
0
9
Reform UK
Whipped No
0
6
2
Sinn Féin
—
0
0
7
Democratic Unionist Party
Whipped No
0
5
0
Green Party of England and Wales
Whipped No
0
4
0
Plaid Cymru
Whipped No
0
4
0
Social Democratic and Labour Party
—
0
0
2
Your Party
—
0
2
0
Alliance Party of Northern Ireland
—
0
1
0
Restore Britain
—
0
0
1
Speaker
—
0
0
1
Traditional Unionist Voice
—
0
1
0
Ulster Unionist Party
—
0
1
0
Source · Hansard · UK Parliament Votes API · whip status from announced positions; “free vote” indicates the whip was formally removed
Government measures are fair, necessary, and progressive; they raise revenue from those undertaxed relative to employees while protecting public services and maintaining lowest borrowing levels.Labour · Voted aye · Read full speech (11,197 words) →
Bill represents broken manifesto promises and a 'war on landlords,' savers, and small businesses; threshold freeze and asset income tax hikes total £23 billion and will harm ordinary working people and enterprise culture.Conservative · Voted no · Read full speech (4,456 words) →
Dividend tax increase is right because wealth taxation has not kept pace with economic change; comparative evidence from France shows it encourages reinvestment and is easily implementable.Labour · Voted aye · Read full speech (1,788 words) →
Tax changes add unwarranted complexity, burden small businesses, risk unintended rental market consequences, and strain HMRC resources; impact assessments essential before implementation.Liberal Democrat · Voted no · Read full speech (1,593 words) →
Changes overtax risk and enterprise, destroying incentive culture; dividend taxation contradicts government's own growth objectives and continues damaging trend of taxing return on investment.Conservative · Voted no · Read full speech (292 words) →
Tax changes hit lower and middle-income families unfairly; 4.8 million more individuals will pay higher rate and 600,000 will enter additional rate, while millionaires can afford it.DUP · Voted no · Read full speech (505 words) →
Government claims of fairness contradicted by numerous U-turns since Budget announcement; questions credibility of stated good effects.Conservative · Voted no · Read full speech (53 words) →
Sources
Division dataUK Parliament Votes API
DebateHansard · Commons
Stance analysisAI analysis · Claude 4.x
LicenceOpen Parliament Licence v3.0