Producing or making cider this takes place from late August to early in the New Year and depending on ambient temperatures, fermentation can take until the following spring.
Duty
* There is a flat rate of duty on cider up to 7.4%abv;
* You pay on the quantity made.
* A higher rate is paid for ciders between 7.4 and 8.5%abv.
* A higher rate of duty is levied on cider using mushroom closures, mainly made using the champagne method.
* A duty exempt limit of 70 hectolitres per year (about 1500 gallons) helps the very small, local producers.
* Duty is controlled by HM Customs & Excise and it should be noted that a new Notice 162 came out in March 2002, this can be obtained by contacting [www.hmce.gov.uk]
(c) CAMRA, The Campaign for Real Ale.
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