Finance Act 2026
Write the words of this act the way you think they should read. Solon shows your change as a redline against the published text and pins it to that exact text, so it can never be applied to wording you did not see.
Change 1
89 Rates of duty
(1) Part 2 of F(No.2)A 2023 (alcohol duty) is amended as follows. (2) For Schedule 7 (main rates) substitute— Schedule 7 Rates of alcohol duty TABLE 1 Alcoholic strength of alcoholic product | Rate of duty per litre of alcohol in the product Less than 3.5% | £9.96 At least 3.5% but less than 8.5% | See Table 2 At least 8.5% but not exceeding 22% | £30.62 Exceeding 22% | £33.99 TABLE 2 Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%) | Rate of duty per litre of alcohol in the product Still cider Sparkling cider of an alcoholic strength not exceeding 5.5% | £10.39 Beer | £22.58 Spirits, wine and other fermented products Sparkling cider of an alcoholic strength exceeding 5.5% | £26.61 . (3) For Schedule 8 (reduced rates for qualifying draught products) substitute— Schedule 8 Qualifying draught products: reduced rates Description of alcoholic product | Rate of duty per litre of alcohol in the product Alcoholic products of an alcoholic strength of less than 3.5% | £8.58 Still cider of an alcoholic strength of at least 3.5% Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% | £8.95 Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%) Sparkling cider of an alcoholic strength exceeding 5.5% | £19.45 . (4) For Schedule 9 (duty discount for small producer alcoholic products)— Schedule 9 Small producer alcoholic products: duty discount Part 1 Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5% Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 9.96 | - 2 | 5 | 50 | 2.53 | 49.80 3 | 50 | 100 | 1.52 | 163.74 4 | 100 | 200 | 0.51 | 239.71 5 | 200 | 600 | - | 290.35 6 | 600 | 1000 | - | 290.35 7 | 1000 | 4500 | -0.08 | 290.35 Spirits of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 6.58 | - 2 | 5 | 50 | 2.53 | 32.92 3 | 50 | 100 | 1.52 | 146.86 4 | 100 | 200 | 0.51 | 222.82 5 | 200 | 600 | - | 273.47 6 | 600 | 1000 | - | 273.47 7 | 1000 | 4500 | -0.08 | 273.47 Still cider of an alcoholic strength of at least 3.5%;sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 10.39 | - 2 | 5 | 50 | 2.64 | 51.95 3 | 50 | 100 | 1.59 | 170.87 4 | 100 | 200 | 0.53 | 250.15 5 | 200 | 600 | - | 303 6 | 600 | 1000 | - | 303 7 | 1000 | 4500 | -0.09 | 303 Beer of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 20.67 | - 2 | 5 | 112.5 | 11.48 | 103.34 3 | 112.5 | 225 | 10.33 | 1,337.72 4 | 225 | 450 | 5.74 | 2,500.33 5 | 450 | 900 | 3.44 | 3,792.12 6 | 900 | 1350 | - | 5,342.27 7 | 1350 | 4500 | -1.70 | 5,342.27 Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 26.61 | - 2 | 5 | 50 | 2.71 | 133.05 3 | 50 | 100 | 2.71 | 254.84 4 | 100 | 200 | 1.35 | 390.16 5 | 200 | 600 | - | 525.48 6 | 600 | 1000 | - | 525.48 7 | 1000 | 4500 | -0.15 | 525.48 Spirits of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 21.65 | - 2 | 5 | 50 | 2.71 | 108.26 3 | 50 | 100 | 2.71 | 230.04 4 | 100 | 200 | 1.35 | 365.36 5 | 200 | 600 | - | 500.68 6 | 600 | 1000 | - | 500.68 7 | 1000 | 4500 | -0.14 | 500.68 Part 2 Qualifying draught products of an alcoholic strength of less than 8.5% Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 8.58 | - 2 | 5 | 50 | 2.18 | 42.90 3 | 50 | 100 | 1.31 | 141.06 4 | 100 | 200 | 0.44 | 206.50 5 | 200 | 600 | - | 250.12 6 | 600 | 1000 | - | 250.12 7 | 1000 | 4500 | -0.07 | 250.12 Spirits of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 5.67 | - 2 | 5 | 50 | 2.18 | 28.36 3 | 50 | 100 | 1.31 | 126.51 4 | 100 | 200 | 0.44 | 191.95 5 | 200 | 600 | - | 235.58 6 | 600 | 1000 | - | 235.58 7 | 1000 | 4500 | -0.07 | 235.58 Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 8.95 | - 2 | 5 | 50 | 2.28 | 44.75 3 | 50 | 100 | 1.37 | 147.19 4 | 100 | 200 | 0.46 | 215.48 5 | 200 | 600 | - | 261.01 6 | 600 | 1000 | - | 261.01 7 | 1000 | 4500 | -0.07 | 261.01 Beer of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 17.80 | - 2 | 5 | 112.5 | 9.89 | 89.02 3 | 112.5 | 225 | 8.90 | 1,152.29 4 | 225 | 450 | 4.95 | 2,153.74 5 | 450 | 900 | 2.97 | 3,266.46 6 | 900 | 1350 | - | 4,601.73 7 | 1350 | 4500 | -1.46 | 4,601.73 Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 19.45 | - 2 | 5 | 50 | 1.98 | 97.25 3 | 50 | 100 | 1.98 | 186.27 4 | 100 | 200 | 0.99 | 285.18 5 | 200 | 600 | - | 384.09 6 | 600 | 1000 | - | 384.09 7 | 1000 | 4500 | -0.11 | 384.09 Spirits of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 15.83 | - 2 | 5 | 50 | 1.98 | 79.13 3 | 50 | 100 | 1.98 | 168.15 4 | 100 | 200 | 0.99 | 267.05 5 | 200 | 600 | - | 365.96 6 | 600 | 1000 | - | 365.96 7 | 1000 | 4500 | -0.10 | 365.96 . (5) In consequence of the amendments made by the preceding subsections of this section, in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)— (a) in the entry relating to beer, in the second column, for “£0.91” substitute “£0.95”, (b) in the entry relating to still wine, in the second column, for “£3.40” substitute “£3.52”, (c) in the entry relating to sparkling wine, in the second column, for “£3.40” substitute “£3.52”, (d) in the entry relating to cider, in the second column, for “£0.46” substitute “£0.48”, (e) in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.46” substitute “£0.48”, (f) in the entry relating to sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, in the second column, for “£1.80” substitute “£1.86”, (g) in the entry relating to other fermented products, in the second column, for “£3.40” substitute “£3.52”, and (h) in the entry relating to spirits, in the second column, for “£12.30” substitute “£12.75”. (6) The amendments made by this section are treated as having come into force on 1 February 2026.
89 Rates of duty
(1) Part 2 of F(No.2)A 2023 (alcohol duty) is amended as follows. (2) For Schedule 7 (main rates) substitute— Schedule 7 Rates of alcohol duty TABLE 1 Alcoholic strength of alcoholic product | Rate of duty per litre of alcohol in the product Less than 3.5% | £9.96 At least 3.5% but less than 8.5% | See Table 2 At least 8.5% but not exceeding 22% | £30.62 Exceeding 22% | £33.99 TABLE 2 Description of alcoholic product (of an alcoholic strength of at least 3.5% but less than 8.5%) | Rate of duty per litre of alcohol in the product Still cider Sparkling cider of an alcoholic strength not exceeding 5.5% | £10.39 Beer | £22.58 Spirits, wine and other fermented products Sparkling cider of an alcoholic strength exceeding 5.5% | £26.61 . (3) For Schedule 8 (reduced rates for qualifying draught products) substitute— Schedule 8 Qualifying draught products: reduced rates Description of alcoholic product | Rate of duty per litre of alcohol in the product Alcoholic products of an alcoholic strength of less than 3.5% | £8.58 Still cider of an alcoholic strength of at least 3.5% Sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% | £8.95 Beer, spirits, wine and other fermented products of an alcoholic strength of at least 3.5% (but less than 8.5%) Sparkling cider of an alcoholic strength exceeding 5.5% | £19.45 . (4) For Schedule 9 (duty discount for small producer alcoholic products)— Schedule 9 Small producer alcoholic products: duty discount Part 1 Alcoholic products, other than qualifying draught products, of an alcoholic strength of less than 8.5% Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 9.96 | - 2 | 5 | 50 | 2.53 | 49.80 3 | 50 | 100 | 1.52 | 163.74 4 | 100 | 200 | 0.51 | 239.71 5 | 200 | 600 | - | 290.35 6 | 600 | 1000 | - | 290.35 7 | 1000 | 4500 | -0.08 | 290.35 Spirits of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 6.58 | - 2 | 5 | 50 | 2.53 | 32.92 3 | 50 | 100 | 1.52 | 146.86 4 | 100 | 200 | 0.51 | 222.82 5 | 200 | 600 | - | 273.47 6 | 600 | 1000 | - | 273.47 7 | 1000 | 4500 | -0.08 | 273.47 Still cider of an alcoholic strength of at least 3.5%;sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 10.39 | - 2 | 5 | 50 | 2.64 | 51.95 3 | 50 | 100 | 1.59 | 170.87 4 | 100 | 200 | 0.53 | 250.15 5 | 200 | 600 | - | 303 6 | 600 | 1000 | - | 303 7 | 1000 | 4500 | -0.09 | 303 Beer of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 20.67 | - 2 | 5 | 112.5 | 11.48 | 103.34 3 | 112.5 | 225 | 10.33 | 1,337.72 4 | 225 | 450 | 5.74 | 2,500.33 5 | 450 | 900 | 3.44 | 3,792.12 6 | 900 | 1350 | - | 5,342.27 7 | 1350 | 4500 | -1.70 | 5,342.27 Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 26.61 | - 2 | 5 | 50 | 2.71 | 133.05 3 | 50 | 100 | 2.71 | 254.84 4 | 100 | 200 | 1.35 | 390.16 5 | 200 | 600 | - | 525.48 6 | 600 | 1000 | - | 525.48 7 | 1000 | 4500 | -0.15 | 525.48 Spirits of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 21.65 | - 2 | 5 | 50 | 2.71 | 108.26 3 | 50 | 100 | 2.71 | 230.04 4 | 100 | 200 | 1.35 | 365.36 5 | 200 | 600 | - | 500.68 6 | 600 | 1000 | - | 500.68 7 | 1000 | 4500 | -0.14 | 500.68 Part 2 Qualifying draught products of an alcoholic strength of less than 8.5% Alcoholic products, other than spirits, of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 8.58 | - 2 | 5 | 50 | 2.18 | 42.90 3 | 50 | 100 | 1.31 | 141.06 4 | 100 | 200 | 0.44 | 206.50 5 | 200 | 600 | - | 250.12 6 | 600 | 1000 | - | 250.12 7 | 1000 | 4500 | -0.07 | 250.12 Spirits of an alcoholic strength of less than 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 5.67 | - 2 | 5 | 50 | 2.18 | 28.36 3 | 50 | 100 | 1.31 | 126.51 4 | 100 | 200 | 0.44 | 191.95 5 | 200 | 600 | - | 235.58 6 | 600 | 1000 | - | 235.58 7 | 1000 | 4500 | -0.07 | 235.58 Still cider of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength of at least 3.5% but not exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 8.95 | - 2 | 5 | 50 | 2.28 | 44.75 3 | 50 | 100 | 1.37 | 147.19 4 | 100 | 200 | 0.46 | 215.48 5 | 200 | 600 | - | 261.01 6 | 600 | 1000 | - | 261.01 7 | 1000 | 4500 | -0.07 | 261.01 Beer of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 17.80 | - 2 | 5 | 112.5 | 9.89 | 89.02 3 | 112.5 | 225 | 8.90 | 1,152.29 4 | 225 | 450 | 4.95 | 2,153.74 5 | 450 | 900 | 2.97 | 3,266.46 6 | 900 | 1350 | - | 4,601.73 7 | 1350 | 4500 | -1.46 | 4,601.73 Wine and other fermented products of an alcoholic strength of at least 3.5%; sparkling cider of an alcoholic strength exceeding 5.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 19.45 | - 2 | 5 | 50 | 1.98 | 97.25 3 | 50 | 100 | 1.98 | 186.27 4 | 100 | 200 | 0.99 | 285.18 5 | 200 | 600 | - | 384.09 6 | 600 | 1000 | - | 384.09 7 | 1000 | 4500 | -0.11 | 384.09 Spirits of an alcoholic strength of at least 3.5% Discount band | Start threshold (hectolitres) | End threshold (hectolitres) | Marginal discount (£) | Cumulative discount (£) 1 | 0 | 5 | 15.83 | - 2 | 5 | 50 | 1.98 | 79.13 3 | 50 | 100 | 1.98 | 168.15 4 | 100 | 200 | 0.99 | 267.05 5 | 200 | 600 | - | 365.96 6 | 600 | 1000 | - | 365.96 7 | 1000 | 4500 | -0.10 | 365.96 . (5) In consequence of the amendments made by the preceding subsections of this section, in Schedule 2 to the Travellers’ Allowances Order 1994 (which provides in certain circumstances for a simplified calculation of excise duty on goods brought into Great Britain)— (a) in the entry relating to beer, in the second column, for “£0.91” substitute “£0.95”, (b) in the entry relating to still wine, in the second column, for “£3.40” substitute “£3.52”, (c) in the entry relating to sparkling wine, in the second column, for “£3.40” substitute “£3.52”, (d) in the entry relating to cider, in the second column, for “£0.46” substitute “£0.48”, (e) in the entry relating to sparkling cider of an alcoholic strength not exceeding 5.5% by volume, in the second column, for “£0.46” substitute “£0.48”, (f) in the entry relating to sparkling cider of an alcoholic strength exceeding 5.5% but less than 8.5% by volume, in the second column, for “£1.80” substitute “£1.86”, (g) in the entry relating to other fermented products, in the second column, for “£3.40” substitute “£3.52”, and (h) in the entry relating to spirits, in the second column, for “£12.30” substitute “£12.75”. (6) The amendments made by this section are treated as having come into force on 1 February 2026.
One line that says what changes, such as "Halve the dog tax".
Who it helps, what it costs, what it fixes. It is what persuades people to support it.
A proposal here is not law. Support on Solon is evidence that people want the change; the official route says what it takes to make it law.
Sign in to file your proposal. What you have written stays on this page.
Sign in to file itThink it through
Ask what your change would do, who would gain and who would bear a cost, and where something like it is already law. The assistant reads your draft as it stands, cites the law and the studies it finds, and takes no side. What you file stays yours.