CIDER11030 - Glossary: R - T

Glossary Item	Description
Registered cider maker	A person who makes cider for sale on any premises in the UK registered under ALDA section 62(2) in respect of those premises
Registered cider premises	Any premises in respect of which a registered cider maker is registered under ALDA section 62(2)
Rendering sparkling	Cider or perry is rendered sparkling if it has an alcoholic strength in excess of 5.5% ABV and, as a result of any process, it is held in a closed bottle and has a pressure, due to carbon dioxide, at 20 degrees Celsius of not less than 3.0 bars above atmospheric pressure; or, regardless of pressure, it is held in a closed bottle which has a mushroom stopper held in place by a tie or fastening
Small pack	Containers of ten litres or less (bottles and cans)
Small Producer Relief (SPR)	A discount off the applicable duty rate for qualifying producers of qualifying products. CIDER – 05010 and 05011 refers.
Spirits	Spirits of any description (other than denatured alcohol) including all alcoholic products mixed with spirits and all mixtures, compounds or preparations made with spirits
Still cider	Any cider which has not been rendered sparkling
Tax warehouse	A premises in which excise goods may be produced, processed, held, received and despatched under duty suspension. Registered premises and excise warehouses are tax warehouses