Small producers of cider and perry - establishment and relief

How do you claim the relief?

You can claim the relief either by remission or repayment. Remission means you pay the tax at the reduced rate. Repayment means you pay the tax in full and Revenue then repays you 50% at a later date.

The repayment, or remission, of Alcohol Products Tax (APT) is available to the person:

• who paid
• or
• is liable to pay

the tax on the cider and perry.

You can find further information on the procedures for remission and repayment in Administration and Control of Tax Warehouses Manual: Part 2 Breweries, Microbreweries and Cider Manufacturers.

Cider and perry produced by Irish producers of cider and perry and consigned to other European Union Member States may be eligible for relief, or reduced rates, offered in those countries. Qualifying criteria for reduced rates vary between Member States. Enquiries in this regard should be made directly with the tax authorities of the Member State to which the cider and perry is being consigned.

Cider and perry produced by Irish producers of cider and perry and exported to other countries outside the European Union (Third Countries) may also be eligible for relief or reduced rates offered in those countries. Enquiries in this regard should be made directly with the tax authorities of the country to which the cider and perry is being dispatched.

Next: Movement of qualifying cider and perry