Permitted ingredients for Cider Duty
Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
You can only pay Cider Duty rates if the cider you make contains only the permitted ingredients below, and within the limits for each ingredient.
If your cider or perry contains other ingredients, it’s classed as ‘made-wine’ and you’ll need to register and submit returns for Wine Duty.
Ingredients
| Ingredient | Maximum concentration or limit |
|---|---|
| Apple aromas (natural only) | No limit but must meet rules on aromas |
| Apple juice (fresh or concentrate) | Limited to 25% if used in the making of perry |
| Apple wine | No limit but must only contain ingredients permitted in the making of cider and perry |
| Cider - out of condition | No limit |
| Cider vinegar | Limited to the quantity necessary to adjust acidity |
| De-alcoholised concentrated cider (Cidrasse) | No limit but must only be produced from ingredients permitted in the making of cider |
| Neo-hesperidine | No limit |
| Nitrogen | No limit |
| Pear aromas (natural only) | No limit but must meet the rules on aromas |
| Pear juice (fresh or concentrate) | Limited to 25% if used in the making of cider |
| Pear wine | No limit but must only contain ingredients permitted in the making of cider and perry |
| Perry - out of condition | No limit |
| Perry vinegar | Limited to the quantity necessary to adjust acidity |
| Sugars and sugar syrups | No limit |
| Water | No limit |
Sugars and sugar syrups
Sugars and sugar syrups include:
- high fructose corn syrup or high fructose syrup
- fructose Hydrolysed starch or hydrolysed starch syrup
- glucose
- liquid sugars
- sucrose
- sugar
Apple and pear aromas
You can only use natural pear and apple aromas to produce cider or perry. This means that you can only derive aromas from pears and must keep the typical characteristics of pears.
Pear and apple aromas and how you use them must conform to the National Association of Cider Makers (NACM) Code of Practice: ‘Restoration Aromas - Conditions for Use’. You can only use pear and apple aromas to restore flavour.
Additives
The following additives are allowed but are limited by the current food legislation limits.
| Additive | E number | |
|---|---|---|
| Acesulfame-K | E950 | |
| Acetic acid | N/A | |
| Ascorbic acid and its salts | E300 - E302 | |
| Aspartame | E951 | |
| Carbon dioxide | N/A | |
| Citric acid and its salts | E330 - E333 | |
| Dimethyl dicarbonate (Velcorin) | E242 | |
| Lactic acid and its salts | E270, E325, E326 | |
| Malic acids and its salts | E296, E350a, E351b, E352a | |
| Saccharin (and Na, K, and Ca salts) | E954 | |
| Sorbic acid and its salts | E200, E202, E203 | |
| Sucralose | E955 | |
| Sulphur dioxide and its salts | E220 - E224, E226 - E228 | |
| Salt (Sodium chloride) | N/A | |
| Tartaric acid and its salts | E334 - E336 |
Colouring
You can use colouring in cider or perry, but only to make cider or perry that’s straw, gold or golden brown colour. The permitted colourings are:
| Colourings | E number |
|---|---|
| Acid brilliant green BS | E142 |
| Anthocyanin | E163 |
| Caramel | E150a, E150b, E150c, E150d |
| Carmoisine | E122 |
| Cochineal | E120 |
| Indigotine | E132 |
| Mixed Carotenes | E160a, E160b, E160c, E160d, E160e |
| Ponceau 4R | E124 |
| Quinoline yellow | E104 |
| Sunset yellow | E110 |
| Tartrazine | E102 |
Processing aids
There are no restrictions on the use of processing aids to make cider or perry, as long as they do not change or alter the characteristics of the cider or perry.
Residual traces of these aids may stay in the final product as long as they do not change the colour or flavour of the cider or perry.
| Type of processing aid | Example |
|---|---|
| Decolourizers | Charcoal |
| Enzymes | Pectinase |
| Filter aids | Cellulose Kieselguhr |
| Fining aids | Bentonite Gelatin Isinglass Tannin |
| Miscellaneous | Anti-foaming agents Calcium carbonate on-exchange resins Lactic acid bacteria Microbial nutrients other than urea and its derivatives Yeast and yeast culture |
In some ciders, yeasts and bacteria may be present in considerable numbers.
Adding new permitted ingredients
If you want to add a permitted ingredient to the list, you must discuss if the ingredient is a suitable additive with the NACM.
If they think your proposal reasonably falls within the Alcoholic Liquor Duties Act 1979 definition of cider, you must submit your application to the Excise Enquiries Team along with the NACM’s written endorsement.
HMRC will not approve applications to add herbs or spices, fruit juices other than apple or pear, or flavours of any type other than those specified in the current permitted ingredients list.