Excise Notice 162: cider production
Find out the effects of the law and regulations covering the production, storage and accounting for duty on cider and perry.
Documents
Update history
2024-03-25 12:33
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.
2023-12-15 14:08
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.
2023-08-30 14:56
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.
2023-08-01 00:15
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.
2023-07-17 15:31
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.
2023-06-29 15:15
Information has been added about the changes to Alcohol Duty from 1 August 2023.
2023-06-07 15:28
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.
2022-08-19 14:41
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.
2022-05-16 15:38
‘Approve a payment through your online bank account’ has been added to the ‘How to pay’ section.