Policy paper

New still cider and perry bands for Alcohol Duty

This measure deals with a new high strength cider and perry band for Alcohol Duty.

• From: HM Revenue & Customs
• Published: 6 July 2018
• Last updated: 1 November 2018 — See all updates

Documents

New still cider and perry bands for Alcohol Duty

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Draft legislation

PDF, 45.8 KB, 2 pages

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Explanatory note

PDF, 156 KB, 3 pages

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Details

The measure provides for a new duty band on still cider and perry at least 6.9% but not exceeding 7.5% alcohol by volume (ABV) that are manufactured in, or imported into, the UK.

Exemption from cider duty will still be available on all ciders where annual production is less than 70 hectolitres.

The rate of duty will be confirmed at Budget 2018.

Published 6 July 2018
Last updated 1 November 2018 + show all updates

1. 1 November 2018

   The Exchequer impact section has been updated following Budget 2018.

2. 6 July 2018

   First published.