Small producers of other fermented beverages - establishment and relief

Overview

Budget 2023 announced a new relief from Alcohol Products Tax (APT) for cider and perry produced by qualifying small producers. The relief is available in respect of qualifying cider and perry released for consumption from 1 January 2023.

Budget 2025 expanded this relief to:

• other fermented beverages apart from cider and perry
• and
• cider and perry exceeding 8.5% vol.

Relief on these products is available in respect of qualifying products released for consumption from 1 March 2025.

For excise purposes, cider and perry are treated as the same beverage, referred to in Section 73 of the Finance Act 2003 as ‘cider and perry’. A producer of cider and perry can either be:

• a producer of only cider or perry
• or
• a producer of both cider and perry.

For excise purposes, other fermented beverages are divided into two subcategories:

• cider and perry
• other fermented beverages apart from cider and perry.

Either the producer, or the wholesaler, who releases other fermented beverages on the Irish market can claim the relief.

Next: Who is a small producer of other fermented beverages?