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HMRC internal manual

Cider Guidance

From
HM Revenue & Customs
Updated
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Glossary: R - T

Registered cider maker A person who makes cider for sale on any premises in the UK registered under ALDA section 62(2) in respect of those premises  
     
Registered cider premises Any premises in respect of which a registered cider maker is registered under ALDA section 62(2)  
Rendering sparkling Cider or perry is rendered sparkling if it has an alcoholic strength in excess of 5.5% ABV and, as a result of any process, it is held in a closed bottle and has a pressure, due to carbon dioxide, at 20 degrees Celsius of not less than 3.0 bars above atmospheric pressure; or, regardless of pressure, it is held in a closed bottle which has a mushroom stopper held in place by a tie or fastening  
Small pack Containers of ten litres or less (bottles and cans)  
Spirits (anything over 22%) Spirits of any description (other than denatured alcohol) including all liquors mixed with spirits and all mixtures, compounds or preparations made with spirits  
Still cider Any cider which has not been rendered sparkling  
Tax warehouse A premises in which excise goods may be produced, processed, held, received and despatched under duty suspension. Registered premises and excise warehouses are tax warehouses