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Small producers of cider and perry - establishment and relief

  1. Overview
  2. Who is a small producer of cider and perry?
  3. How to set up as a small producer of cider and perry
  4. How do producers of cider and perry qualify for the relief?
  5. How do you claim the relief?
  6. Movement of qualifying cider and perry

Who is a small producer of cider and perry?

A small producer of cider and perry is someone who:

  • produces not more than 10,000 hectolitres of cider and perry in a year
  • and
  • is legally and economically independent of any other cider and perry producer.

Qualifying small producers can receive a relief of half the amount of Alcohol Products Tax (APT) paid on up to 8,000 hectolitres of cider and perry that they produce in a year.

Next: How to set up as a small producer of cider and perry

Published: 14 November 2023 Print this page

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