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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Cider production: strength and quantity of cider

Sections 8 and 9 of Notice 162 (GOV.UK) give detailed information on how to measure alcoholic strength and quantity for duty purposes. The legal basis is provided by section 2 of ALDA.

Regulation 11A of the Cider and Perry Regulations provides that the quantity of cider for duty purposes in a large pack (that is containers holding more than 10 litres but not more than 400 litres) is the quantity shown on the label of the pack or on the invoice, delivery note or similar document.