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HMRC internal manual

Cider Guidance

HM Revenue & Customs
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Offences, assessments and penalties: regulation offences: cider regulations

The Alcoholic Liquor Duties Act 1979 section 62(5) gives the main enabling powers under which the Cider and Perry Regulations were made. They include the regulation of production and storage of cider, registration of person and premises, charging, securing, collecting and relieving of duty. ALDA section 62(6) provides that any contravention or failure to comply with any regulation made under section 62(5) will attract a penalty and the cider shall be liable to forfeiture.