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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Cider production: spoilt cider: exclusions

Officers should ensure that registered cider makers do not include in their relief claims:

  • unconsumed cider, for example, sediment in cask-conditioned cider on which duty was not charged
  • adulterated cider, that is, cider containing additions which have not been approved by HM Revenue & Customs (HMRC)
  • diluted cider, unless the dilution occurred before the duty point.

The relevant regulation is 26(4) of the Cider and Perry Regulations 1989.