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 other fermented beverages.

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.

Other fermented beverages produced by Irish producers 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 other fermented beverages are being consigned.

Other fermented beverages produced by Irish producers 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 other fermented beverages are being dispatched.

Next: Movement of qualifying cider and perry