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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Cider production: cask conditioned cider: volume reductions for undrinkable sediment

Cider makers may claim a reduction in volume for duty purposes for any undrinkable sediment (residue) in the cask. Because it is not fit for consumption, HM Revenue & Customs (HMRC), as a concession, have allowed cider makers to deduct the amount of undrinkable sediment from their dutiable volumes. The undrinkable sediment may vary between products and cider makers. It will also vary according to the method or methods of calculation used by the cider maker.

There is no prescribed method for establishing undrinkable sediment volumes but the most common method is for cider makers to replicate in their sample stores what would normally happen to cask cider in pub cellars. This will involve treating the cider as it would be dispensed in the trade. The cider maker should measure the volume that is undrinkable due to being cloudy with the sediment.