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HMRC internal manual

Cider Guidance

Domestic consumption relief: entitlement

Entitlement to this relief (referred to as a domestic consumption allowance) is based on the quantity of cider produced in the preceding calendar year (January to December) and must not exceed the actual quantity produced. So if no cider is produced in the preceding calendar year, there is no entitlement to domestic consumption relief. No part of the entitlement can be carried forward from one year to the next.

Cider makers do not have to apply for an allowance, but must record details in their business records of any cider used for their own domestic consumption or for drinking free of charge by their employees or guests. There is no upper limit on the amount of relief cider makers may claim. However, they must be able to satisfy HMRC that their claim is not excessive.

Further information can be found in section 15 of Notice 162 (GOV.UK).