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Check which ingredients to use to make cider or perry that qualifies for Cider Duty rates. If you use other ingredients, you must pay Wine Duty rates instead.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version.
The Valuation Office Agency's (VOA) technical manual for the rating of business (non-domestic) property.
Appendix 5 - Warning – VO 6151
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