Finance (No. 2) Bill Committee: Clause 86 stand part

What happened: On 13 January 2026, the House of Commons voted on whether to include Clause 86 in the Finance (No. 2) Bill, a clause forming part of the government's broader tax and spending proposals. The motion passed by 344 votes to 173, meaning the clause will remain in the Bill as drafted.

Why it matters: Clause 86 is part of the legislative package through which the government enacts the tax measures announced in its Budget. Its inclusion advances the government's fiscal programme by giving legal effect to a specific tax provision. The vote confirms that this element of the Budget will proceed into law, directly affecting taxpayers, businesses, or public finances depending on the clause's specific content. Blocking the clause would have removed that provision from the Bill entirely, potentially requiring the government to bring it back in separate legislation.

The politics: The vote divided almost entirely along party lines. Labour and Labour Co-operative MPs provided all 330 government-side votes, with the Green Party adding four more in support. The opposition comprised Conservatives (89), Liberal Democrats (62), the SNP (8), Plaid Cymru (4), the DUP (5), and Reform UK (3), all voting against. There were no notable cross-party rebels on either side. The division sits within a wider pattern of parliamentary conflict over the government's fiscal policy, including subsequent votes in March 2026 in which the Commons repeatedly rejected Lords amendments to related National Insurance legislation, suggesting sustained opposition to the government's tax agenda from both the upper chamber and opposition parties.