Amendment To The Definition Of Cider For Excise Duty Purposes
The definition of cider for duty purposes will be amended with effect from 1st September 2010 to include requirements for minimum levels of apple or pear juice. The amendments are made to section 1 of the Alcoholic Liquor Duties Act 1979 by Treasury Order. The Order is subject to affirmative resolution which means that it must be debated and approved by House of Commons. The Order can be found at:
http://www.opsi.gov.uk/si/si2010/pdf/uksi_20101914_en.pdf
http://www.opsi.gov.uk/si/si2010/em/uksiem_20101914_en.pdf
Key features of the amended definition are:
- The definition will apply to liquors where fermentation of the apple or pear juice began on or after 1st September 2010.
- A pre-fermentation juice requirement. At least 35% apple or pear juice must be included in any mixture from which fermentation takes place
- A final product juice requirement. A minimum of 35% apple or pear juice must be included overall in making the final product
- Juice, for the purposes of the new definition, is the natural juice extract from apples or pears, but can include juice that has been diluted with water, or juice that has been concentrated or come from the dilution of concentrated juice. No other additions are allowed to juice but other ingredients may be used to make the resulting cider provided that the minimum juice content is met or exceeded in the final product.
- Such juice used both before and after fermentation begins must be of a gravity of at least 1033 degrees.
- For the purposes of the pre-fermentation mix or for additions after fermentation has commenced it is acceptable to dilute a higher gravity juice, to concentrate a lower gravity juice, or to add concentrated juice or a higher gravity juice to a lower gravity juice, to achieve a juice with a gravity not less than 1033 degrees.
- The definition requires for both tests that a minimum of 35% of fruit juice is used with a minimum gravity of 1033 degrees. If a cidermaker elects to use a juice of higher gravity without first diluting it to the 1033 minimum gravity the 35% volume test must still be met at the higher gravity. No projection can be made to what the higher volume of the juice would have been at 1033 degrees.
- If two or more pre-fermentation mixes are blended, the pre-fermentation mixtures are taken as a whole for the purposes of establishing volumes and strengths. Similarly, if a cider is made by blending two or more ciders, the pre-fermentation mixtures for each of these ciders are taken as a whole
- Where a cider is made by blending a number of ciders, if the fermentation for any one of the ciders starts on or after 1st September 2010, then the amended definition will apply.
- The legislation and definition allow for the common industry practice of fermenting low gravity juice but, should the gravity of the juice lie below 1033 degrees, this liquor does not fall within the definition of cider. It may be blended before duty becomes due with other cider to produce a final cider which meets the new juice requirements.

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