'Fruit Ciders' and the UK duty regime...

[JezH]

Hi all,

I wanted to make a statement to the members in the UK who are commercial producers - that is they sell their cider in the UK whether paying duty or as an exempt cider maker. This is in relation to any ciders sold that include ingredients that are not within HMRC notice 162. It is more a point of clarification:

Any cider sold within the UK that includes ingredients NOT within HMRC notice 162 is classified for duty purposes as a 'made wine' and subject to a different duty scale than cider. That includes fruit ciders where the ingredients are added either pre or post fermentation - before the product hits the duty point (i.e. the point of sale).

Furthermore, a cider maker who enjoys the current exemption scheme for their cider who sells fruit cider (or, as I prefer, fruit wine cider) no longer qualifies for the exemption and must not only pay the correct duty on the fruit wine cider but also cider duty for the rest of their sales. You cannot be exempt for some of your output.

That is as clear and as concise as I can possibly make it. I should also point out that, as far as TS and HMRC are concerned, as producers there is a responsibility to know the law and the regulations... ignorance is not a defence.

I have some more technical information about this if people would like me to post it. However, I wanted to make this statement as plain as possible.

All the best

Jez

[Ray Blockley]

My wife tells me there is an anonymous free-phone line to the HMRC
Tobacco & Alcohol Compliance Division to report any suspected
malpractice, dodging of duty, non-declaration of products in different
duty bands, etc etc etc.

Please take note of and heed Jez's post. I'd hate anyone on here to be
caught out by a free anonymous phone call by a competitor or anyone
with a grudge...

Ray.

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[Jez Howat]

Ray - actually I am going to be very honest and upfront about it. With my festival cider buyers hat on; if I suspect that a supplier has been dodging duty when selling fruit cider then I will speak to them. If that is unsuccessful then I will report them. Straight as that. Cider has a hard enough time and suffers from enough dishonesty and 'feints of hands' that I will not condone something that brings the industry into disrepute... especially when others tow the line.

This isn't like farmers dodging duty because they don’t keep records (or cannot be bothered) as may have been the case in past times. The majority of cider makers are not farmers. And this is 2015, not the turn of the 20th century.

Jez

[Ray Blockley]

Well said, Jez!

[michael lewis]

I have used this anonymous phone line to HMRC once some years ago.. Unfortunately, they will not take your details, even if you try to insist ( not everyone wants to stay anonymous). This means that you can never find out the result of your complaint, or even if they have dealt with it!

Cheers

Mick Lewis




--------------------------------------------
On Thu, 30/4/15, Ray Blockley <raymond...@gmail.com> wrote:

Subject: Re: [Cider Workshop] 'Fruit Ciders' and the UK duty regime...
To: "Cider Workshop" <cider-w...@googlegroups.com>
Date: Thursday, 30 April, 2015, 10:46