Continued the debate
Small supported the principle of excise relief but argued the bill was a missed opportunity that delivered only minimal savings of 1 cent per pint. Small emphasised that the craft brewing sector, while small in volume, creates a disproportionate share of industry jobs and suffers under a high-tax regime that charges by volume rather than profitability. Small argued that the current system places significant cash-flow burdens on small businesses and fails to address the broader cost-of-living pressures facing consumers and hospitality venues. Small called for a parliamentary inquiry into the excise system to enable wholesale reform rather than a temporary freeze.