Restoration Aroma

NACM Conditions for Use in Cider and Perry Making conforming to HMRC Notice 162

August 2010 - this extract of the NACM Code of Practice is published here for reference.

1. Introduction and Purpose:

Section 1(6) of The Alcoholic Liquor Duties Act 1979 (as amended) defines cider and perry (pear cider) for the purpose of distinguishing these drinks and their duty rate from other alcoholic liquors in the UK:

“Cider” means cider (or perry) of a strength less than 8.5 per cent. of alcohol by volume…   …obtained from the fermentation of apple or pear juice without the addition at any time of any alcoholic liquor or of any liquor or substance which communicates colour or flavour other than such as the Commissioners may allow as appearing to them to be necessary to make cider (or perry).”

[NACM emphasis – pear cider is an acceptable synonym for perry and is included in all references to perry.]

The Commissioners’ decisions as to what may be necessary are set out in Section 25 of HMRC Notice 162, ‘Cider Production’.  Two flavouring agents only are permitted in cider or perry sold in the UK.  All editions of the Notice up to and including that of May 2010 have referred to these flavouring agents as:

“Apple esters (natural only)”, and

“Pear esters (natural only)”

In addition, these items may only be used under the following condition:

“Limited to restoring the natural aroma of the concentrated apple (pear) juice”

Since the reintroduction of cider duty on 1 September 1976, NACM has supported the conditions imposed by Notice 162 as a proper definition of cider and perry sold in the UK.

Technical advances in the field of flavour technology since those days, and particularly in the manipulation of natural extracts, have brought about the need to agree and re-state with HMRC the Commissioners’ intended restrictions on the substances communicating flavour that may be added to cider.  In addition, the term ‘ester’ has a wide significance beyond the use of natural materials and the term ‘aroma’ is generally now preferred to describe the volatile fraction collected from fruit juices, particularly when concentrated.

In preparing these Conditions for its Code of Practice, NACM has been guided by HMRC’s Alcohol Policy Unit and by the conditions set for 'Restoration Aroma' by the 'Code of Practice Guidelines to Implement EU Fruit Juice Directive 2001/112/EEC' of AIJN, the EU Juice & Nectars Association.  NACM makes full acknowledgement to those bodies.

 

2. Flavourings permitted for use in cider and perry sold in the UK:

Only the restoration aroma of apple or pear juice may be used in cider and perry to be dutied and sold as cider or perry in the UK.

 

3. Conditions of use:

Restoration aroma may be added to both cider and perry pre- or post- fermentation provided that:-

 

 

© NACM 2008