CIDER05010 - Cider duty: rate of duty, Small Producer Relief, and Draught Relief

Duty is charged at the rate in force at the time the cider passes the duty point. This is significant when there is a change in the rate of duty, for example, following a budget.

There are two reliefs which may reduce the duty owed – Small Producer Relief (SPR) and Draught Relief (DR). A cider maker may qualify for one or both reliefs. The eligibility criteria for the reliefs are set out below.