Finance (No. 2) Bill Committee: New Clause 25
187Ayes
351Noes
Defeated · majority 164 · Government won110 did not vote
648 Members · Aye 187 · No 351 · DNV 110 · grey dots in centre are abstentions
Analysis
Commons
Commons
MPs voted on 13 January 2026 on whether to require the Chancellor of the Exchequer to make a statement to the House of Commons within six months on the effects of raising gambling duties, specifically the near-doubling of remote gaming duty from 21% to 40% and an increase in general betting duty to 25%. The new clause, numbered 25, was proposed as an amendment to the Finance (No. 2) Bill at committee stage. It was defeated by 351 votes to 187, Division 405. The vote matters because the underlying duty increases, contained in clauses 83 to 84 of the Bill, are already set to take effect. New Clause 25 would have compelled a formal parliamentary assessment of their consequences for sports and horseracing, the number of high street betting shops, the black market in unregulated gambling, employment, and the public finances. Its defeat means no such mandatory review is required. Supporters of the clause warned that independent modelling from EY, cited during debate by Conservative MP James Wild, projected a potential loss of 15,000 jobs as a result of the duty increase. Critics of the rises also pointed to the risk that higher taxes on licensed operators could push customers toward unregulated black-market alternatives. The division split almost entirely along party lines. Conservative MPs voted 96 to 0 in favour, joined by the Liberal Democrats (68 to 0), the Scottish National Party (9 to 0), the Democratic Unionist Party (5 to 0), Plaid Cymru (4 to 0), and most of Reform UK (3 to 0). Labour and Labour and Co-operative MPs voted unanimously against, 334 in total, as did the four Green MPs. Two independents voted for the clause and seven against. There were no significant cross-party rebellions recorded. The result reflects a broader pattern in this Parliament of the government holding its fiscal measures against opposition criticism rooted in concerns about economic consequences.
Voting Aye meant
Support requiring the Chancellor to formally assess and report on the impact of the gambling duty increases on jobs, high street betting shops, horseracing, the black market, and public finances — reflecting scepticism that the tax rises will achieve their stated goals without harmful side effects.
Voting No meant
Oppose the reporting requirement, backing the government's view that the gambling duty increases fairly modernise a tax system that has not kept pace with the shift to online gambling, and that a mandatory statement is unnecessary given existing scrutiny mechanisms.
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 No
0
297
64
Conservative and Unionist Party
Whipped Aye
96
0
20
Liberal Democrats
Whipped Aye
67
0
4
Labour and Co-operative Party
Whipped No
0
37
5
Independent
—
3
7
3
Scottish National Party
Whipped Aye
9
0
0
Reform UK
Whipped Aye
3
0
5
Sinn Féin
—
0
0
7
Democratic Unionist Party
Whipped Aye
5
0
0
Green Party of England and Wales
Whipped No
0
4
0
Plaid Cymru
Whipped Aye
4
0
0
Social Democratic and Labour Party
—
0
2
0
Your Party
—
0
2
0
Alliance Party of Northern Ireland
—
0
0
1
Restore Britain
—
1
0
0
Speaker
—
0
0
1
Traditional Unionist Voice
—
1
0
0
Ulster Unionist Party
—
1
0
0
Source · Hansard · UK Parliament Votes API · whip status from announced positions; “free vote” indicates the whip was formally removed
Defended pension inheritance tax and gambling duty increases as fair, necessary reforms aligned with fiscal responsibility; rejected Opposition new clauses on grounds that monitoring occurs through normal processes and guidance will be published in spring 2027.Labour · Voted no · Read full speech (6,536 words) →
Opposed pension inheritance tax extension and gambling duty hikes as undisclosed tax increases that penalise saving, add administrative complexity for personal representatives, and risk black market migration; called for proper consultation and early guidance.Conservative · Voted aye · Read full speech (4,937 words) →
Supported gambling duty increases but warned that pension changes create personal liability risks for executors, cause delays in inheritance payouts, and lack proper transitional protections; flagged technical definition mismatch on free bets tax base.Liberal Democrat · Voted aye · Read full speech (3,547 words) →
Strongly supported both pension and gambling tax measures as addressing long-standing unfairness; framed gambling companies as exploiting addictive technologies and evading tax through offshoring.Labour · Voted no · Read full speech (702 words) →
Advocated for gambling duty increases as fair taxation of harmful online products; argued online sector generates disproportionate profits relative to employment and should contribute to harm costs.Labour · Voted no · Read full speech (1,495 words) →
Supported new clause 25 requiring impact assessment; warned that 40% remote gaming duty risks pushing users to unregulated black market and may undermine gambling harm prevention funding transitions.Conservative · Voted aye · Read full speech (925 words) →
Acknowledged gambling harm concerns but warned that tax increases risk significant job losses in constituency home to bet365 (7,500 employees); cautioned against framing as moral crusade when tax revenue goes to general budget.Labour · Voted no · Read full speech (3,632 words) →
Sources
Division dataUK Parliament Votes API
DebateHansard · Commons
Stance analysisAI analysis · Claude 4.x
LicenceOpen Parliament Licence v3.0