Alcoholic Liquor Duties Act 1979

62 Excise duty on cider. U.K.

(1) There shall be charged on cider—

(a) imported into the United Kingdom; or

(b) made in the United Kingdom by a person who is required by subsection (2) below to be registered as a maker of cider,

a duty of excise at the [F1 rates shown in subsection (1A) below.]

[F2 (1A) The rates at which the duty shall be charged are—

(a) £37.54 per hectolitre in the case of sparkling cider of a strength exceeding 5.5 per cent.;

(b) £36.74 per hectolitre in the case of cider of a strength exceeding 7.5 per cent. which is not sparkling cider; and

(c) £24.49 per hectolitre in any other the case.]

(2) Subject to subsection (3) below, a person who, on any premises in the United Kingdom, makes cider for sale must be registered with the Commissioners in respect of those premises.

(3) The Treasury may by order made by statutory instrument provide for exempting from subsection (2) above makers of cider whose production does not exceed such limit as is specified in the order and who comply with such other conditions as may be so specified.

(4) If any person who is required by subsection (2) above to be registered in respect of any premises makes cider on those premises without being registered in respect of them, [F3 his doing so shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties) which shall be calculated by reference to the amount of duty charged on the cider made, and the cider] and all vessels, utensils and materials for making cider found in his possession shall be liable to forfeiture.

(5) The Commissioners may with a view to managing the duty on cider made in the United Kingdom make regulations—

(a) regulating the making of cider for sale and the registration and cancellation of registration of makers of cider;

(b) for determining the duty and the rate thereof and in that connection prescribing the method of charging the duty;

(c) for securing and collecting the duty;

(d) for relieving cider from the duty in such circumstances and to such extent as may be prescribed in the regulations.

(6) If any person contravenes or fails to comply with any regulation made under subsection (5) above, [F3 his contravention or failure to comply shall attract a penalty under section 9 of the Finance Act 1994 (civil penalties), and any article in respect of which any person contravenes or fails to comply with any such regulation shall be liable to forfeiture.]

[F4 (7) References in this section to making cider shall be construed as including references to producing sparkling cider by rendering cider sparkling; and references in this section to cider made in the United Kingdom, to makers of cider and to making cider for sale shall be construed accordingly.]

Textual Amendments

F1 Words in s. 62(1) substituted (1.10.1996) by 1996 c. 8, s. 3(1)(3)

F2 S. 62(1A) substituted (1.1.1998) by 1997 c. 58, s. 10(1)(2)

F3 Words in s. 62(4) substituted (1.1.1995) by 1994 c. 9, s. 9, Sch. 4 Pt. II para. 40(1)(2) (with s. 19(3)); S.I. 1994/2679, art. 3

F4 S. 62(7) inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 3(2)(5)