Cider production in the UK (Excise Notice 162)
Find out the effects of the law and regulations covering the production, storage and accounting for duty on cider and perry.
Documents
Details
This notice explains the legislation and regulations for cider production. This includes:
- how to get registered as a producer
- record keeping
- different types of relief
- duty-suspended movement requirements
- accounting for Alcohol Duty on cider
Updates to this page
Last updated 25 March 2024 + show all updates
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Information around changes in ownership in section 3.1.1 has been updated to include details about new owner obligations, what happens to a registration when a company changes ownership and what happens when there are changes to persons with significant control within a limited company.
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Updated section 7.4 to confirm the EX606 form is available to download online rather than being sent out regularly to all registered cider makers. Added section 10.12 which contains principles and examples to help small producers calculate their alcohol production figure for Small Producer Relief.
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The way you work out duty due and the method of working out alcoholic strength has changed. Section 9 has been updated to explain the changes for working out alcoholic strength.
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The way you work out duty due and the method of working out alcoholic strength have changed. Information about a temporary arrangement for small cidermakers has been added to section 3.10. Section 10.1 has been updated with information about small producer alcohol products. Information has also been added for the changes to legislation and the definition of cider and perry.
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Information has been added about the changes to Alcohol Duty from 1 August 2023. Section 5 has been updated to explain the changes when mixing alcoholic products and section 9 has been updated to explain the changes for working out alcoholic strength.
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Information has been added about the changes to Alcohol Duty from 1 August 2023.
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Sections 16.4, 17.1, 17.4, 18.3 and 21.2 have been updated to reflect the new process for moving duty paid goods between Northern Ireland and the EU.
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Sections 18.5.1 Small producers in Great Britain and in Northern Ireland exporting cider to outside the EU, 18.5.2 Small producers in Northern Ireland moving cider in duty suspense to the EU and 18.6 Small producer cider export declaration have been added.
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'Approve a payment through your online bank account' has been added to the 'How to pay' section.
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Sections 1.2, 3.1, 3.6 and 3.8 have been updated to confirm that where a registered business is sold in it's entirety, the new owner must apply for registration before trading.
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The postal addresses have changed at sections 3.2 and 4.3
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We have added a link to temporary measures for cider during coronavirus (COVID-19). This includes advice to cider producers.
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The postal addresses have changed at sections 7.4 and 7.11.
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This notice has been updated to amend the example duty calculations at paragraph 5.11 following the introduction of a new still cider duty band from 1 February 2019.
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This notice has been updated at paragraphs 5.2, 7.8 and 13.12 to advise you of a new still cider duty band from 1 February 2019.
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General excise enquiries should now be sent to the Excise Enquiries Team. Also, you now need to report changes to partner and director details to the Excise Processing Teams.
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The postcode for submitting returns to the Central Collection Unit (TAPS) has changed.
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This notice has been updated at 3.2 to advise of the new online form service. The CITEX written enquiries team address for postal enquiries has also changed at paragraphs 5.5, 8.3.6 and 11.11. The telephone number for the HMRC Orderline and link to information on how to appeal to the tribunal at paragraph 27.5 have changed.
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Section 2.4 of the notice has been updated to advise you must register for the Alcohol Wholesaler Registration Scheme if you sell duty paid alcohol to another business and clarifies when a cider maker won’t need to register for the scheme.
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Changes to paragraph 3.6 to inform that new application may take up to 45 working days to process and changes to current registration may take up to 15 working days.
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The postal address has changed, paragraphs 1.2, 3.2, 3.6, 3.11 and 4.3 have been updated to reflect changes effective from December 2016.
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Notice 162: cider production has been updated
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Various updates including the change of address for the National Registration Unit, requirements to register and clarifications.
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First published.