Changes to the definition of cider
The definition of cider for excise duty purposes has changed with effect from 1 September 2010. The new definition includes the minimum amount of juice content (35%) and strength of apple and pear juice necessary for a drink to be classed as cider (including perry and pear cider). The changes apply to liquors where fermentation of the apple or pear juice began on or after 1 September 2010.
The relevant notice, Notice 162 Cider production has also been updated and a new section has been added explaining the new definitions of cider.
The revised notice also includes a new section on the review and appeals procedures and the sections relating to methods of duty calculation, penalties and the Electronic Movements Computerised System (EMCS) have also been updated.