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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Cider production: spoilt cider: keg ullage

When kegs which previously held duty paid cider are returned to the cider maker for re-use, they will contain a small amount of cider residue which could not be dispensed. Residues from ‘empty’ kegs are not considered to be spoilt cider. Therefore, they do not meet the provisions for spoilt cider under the Cider and Perry Regulations 1989. However, a concession and for administrative purposes and subject to complying with the rules of the scheme, residues can be entered in the spoilt cider record and duty reclaimed along with duty on spoilt cider.

Residues must be decanted into a separate vessel and accurately measured to determine the quantity and strength for the claim.

This is only applicable to cider within the UK market. Residues from kegs returned from export do not qualify for relief.

Further information on this can be found in paragraph 13.13 of Notice 162 (GOV.UK).