CIDER11030 - Glossary: R - T
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Glossary Item |
Description |
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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 |
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Registered cider premises |
Any premises in respect of which a registered cider maker is registered under ALDA section 62(2) |
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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 |
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Small pack |
Containers of ten litres or less (bottles and cans) |
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Small Producer Relief (SPR) |
A discount off the applicable duty rate for qualifying producers of qualifying products. CIDER – 05010 and 05011 refers. |
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Spirits |
Spirits of any description (other than denatured alcohol) including all alcoholic products mixed with spirits and all mixtures, compounds or preparations made with spirits |
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Still cider |
Any cider which has not been rendered sparkling |
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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 |