Finance Bill — [2nd Allotted Day] — Clause 3 — Duty on beverages made with spirits to be at spirits rates — 4 Jul 2002 at 14:45

The Aye voters failed to pass an amendment to delete lines 20 to 25 in clause 3 of the Finance Bill 2002.

Lines 20-25 read as follows:

"(1) Omit section 1(9) of the Alcoholic Liquor Duties Act 1979 (under which alcoholic beverages of a strength between 1.2 and 5.5 per cent made with spirits are treated as not being spirits, unless of a description specified by Treasury order).
(2) This section shall be deemed to have come into force on 28th April 2002.

Consequently, we can see that the amendment wanted to preserve the existing arrangement whereby alcoholic beverages of a strength between 1.2% and 5.5% made with spirits are classified as not spirits.

However, since the amendment was not passed these types of alcoholic beverages are now considered spirits which means they are subject to higher rates of duty.

Debate in Parliament | Historical Hansard | Source |

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Peter AinsworthEast SurreyConaye
Sir David AmessSouthend WestConaye
James ArbuthnotNorth East HampshireConaye
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Paul GoodmanWycombeConaye
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Damian GreenAshfordConaye
John GreenwayRyedaleConaye
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Philip HammondRunnymede and WeybridgeConaye
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Kali MountfordColne ValleyLabno
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Doug NaysmithBristol North WestLabno
Bill OlnerNuneatonLabno
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Frank RoyMotherwell and WishawLabno
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Siôn SimonBirmingham, ErdingtonLabno
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Howard StoateDartfordLabno
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Dari TaylorStockton SouthLabno
Mr Gareth ThomasClwyd WestLabno
Gareth ThomasHarrow WestLabno
Paddy TippingSherwoodLabno
Mark ToddSouth DerbyshireLabno
Don TouhigIslwynLabno
Paul TruswellPudseyLabno
Mr Dennis TurnerWolverhampton South EastLabno
Neil TurnerWiganLabno
Derek TwiggHaltonLabno
Stephen TwiggEnfield, SouthgateLabno
Mr Bill TynanHamilton SouthLabno
Keith VazLeicester EastLabno
Rudi VisFinchley and Golders GreenLabno
Joan WalleyStoke-on-Trent NorthLabno
Claire WardWatfordLabno
Robert WareingLiverpool, West DerbyLabno
Tom WatsonWest Bromwich EastLabno
Mr Brian WhiteNorth East Milton KeynesLabno
Alan WhiteheadSouthampton, TestLabno
Alan WilliamsSwansea WestLabno
Betty WilliamsConwyLabno
David WinnickWalsall NorthLabno
Rosie WintertonDoncaster CentralLabno
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Anthony D WrightGreat YarmouthLabno
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Tony WrightCannock ChaseLabno
Mr Richard AllanSheffield, HallamLDemaye
Tom BrakeCarshalton and WallingtonLDemaye
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Mr John BurnettTorridge and West DevonLDemaye
Paul BurstowSutton and CheamLDemaye
Vincent CableTwickenhamLDemaye
Patsy CaltonCheadleLDemaye
Mr Brian CotterWeston-Super-MareLDemaye
Edward DaveyKingston and SurbitonLDemaye
Don FosterBathLDemaye
Andrew GeorgeSt IvesLDemaye
Mr Matthew GreenLudlowLDemaye
Mike HancockPortsmouth SouthLDemaye
David HeathSomerton and FromeLDemaye
Paul HolmesChesterfieldLDemaye
Simon HughesNorth Southwark and BermondseyLDemaye
Norman LambNorth NorfolkLDemaye
David LawsYeovilLDemaye
Michael MooreTweeddale, Ettrick and LauderdaleLDemaye
Alan ReidArgyll and ButeLDemaye
Mr David RendelNewburyLDemaye
Bob RussellColchesterLDemaye
Adrian SandersTorbayLDemaye
Robert SmithWest Aberdeenshire and KincardineLDemaye
Andrew StunellHazel GroveLDemaye
Matthew TaylorTruro and St AustellLDemaye
Dr Jenny TongeRichmond ParkLDemaye
Mr Paul TylerNorth CornwallLDemaye
Roger WilliamsBrecon and RadnorshireLDemaye
Phil WillisHarrogate and KnaresboroughLDemaye
Richard Younger-RossTeignbridgeLDemaye
Elfyn LlwydMeirionnydd Nant ConwyPCno
Adam PriceCarmarthen East and DinefwrPCno
Mr Simon ThomasCeredigionPCno
Hywel WilliamsCaernarfonPCno
Ms Annabelle EwingPerthSNPno
Angus RobertsonMoraySNPno
Alex SalmondBanff and BuchanSNPno
Michael WeirAngusSNPno
Mr Roy BeggsEast AntrimUUPaye
David BurnsideSouth Antrimwhilst UUPaye
Sylvia HermonNorth DownUUPaye

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