Part VU.K. Cider
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 rate of [F1[F2£21.32] per hectolitre].
(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, he shall be liable on summary conviction to a penalty of [F3level 5 on the standard scale] 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, he shall be liable on summary conviction to a penalty of [F3level 3 on the standard scale] and any article in respect of which the offence was committed shall be liable to forfeiture.
Textual Amendments
F1Words substituted by S.I. 1979/241, art. 26
F2Words in s. 62(1) substituted (with effect from 6 p.m. on 10.3.1992) by virtue of Finance Act 1992(c. 20), s. 1(4)(5)
F3Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6
Valid from 01/01/1997
[F462A Meaning of “sparkling” etc. in section 62.U.K.
(1)This section applies for the purposes of section 62 above.
(2)Cider which is for the time being in a closed bottle is sparkling if, due to the presence of carbon dioxide, the pressure in the bottle, measured at a temperature of 20 degrees C, is not less than 3 bars in excess of atmospheric pressure.
(3)Cider which is for the time being in a closed bottle is sparkling regardless of the pressure in the bottle if the bottle has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
(4)Cider which is not for the time being in a closed container is sparkling if it has characteristics similar to those of cider which has been removed from a closed bottle and which, before removal, fell within subsection (2) above.
(5)Cider shall be regarded as having been rendered sparkling if, as a result of aeration, fermentation or any other process, it either—
(a)falls within subsection (2) above; or
(b)takes on characteristics similar to those of cider which has been removed from a closed bottle and which, before removal, fell within subsection (2) above.
(6)Cider which has not previously been rendered sparkling by virtue of subsection (5) above shall be regarded as having been rendered sparkling if it is transferred into a closed bottle which has a mushroom-shaped stopper (whether solid or hollow) held in place by a tie or fastening.
(7)Cider which is in a closed bottle and has not previously been rendered sparkling by virtue of subsection (5) or (6) above shall be regarded as having been rendered sparkling if the stopper of its bottle is exchanged for a stopper of a kind mentioned in subsection (6) above.]
Textual Amendments
F4S. 62A inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 3(3)(5)
Valid from 01/01/1997
[F562B Cider labelled as strong cider.U.K.
(1)For the purposes of this Act, any liquor which would apart from this section be standard cider and which—
(a)is in an up-labelled container, or
(b)has, at any time after 31st December 1996 when it was in the United Kingdom, been in an up-labelled container,
shall be deemed to be strong cider, and not standard cider.
(2)Accordingly, references in this Act to making cider include references to—
(a)putting standard cider in an up-labelled container; or
(b)causing a container in which there is standard cider to be up-labelled.
(3)Where, by virtue of this section, any duty is charged under section 62 above on any cider, a rebate shall be allowed in respect of the amount of any duty charged on that cider under that section otherwise than by virtue of this section.
(4)For the purposes of this section—
(a)“standard cider” means cider which is not sparkling and is of a strength not exceeding 7.5 per cent.; and
(b)“strong cider” means cider which is not sparkling and is of a strength exceeding 7.5 per cent.
(5)For the purposes of this section a container is up-labelled if there is anything on—
(a)the container itself,
(b)a label or leaflet attached to or used with the container, or
(c)any packaging used for or in association with the container,
which states or tends to suggest that the strength of any liquor in that container falls within the strong cider strength range.
(6)For the purposes of subsection (5) above, a strength falls within the strong cider strength range if it exceeds 7.5 per cent. but is less than 8.5 per cent.]
Textual Amendments
F5S. 62B inserted (retrospective to 1.1.1997) by 1997 c. 16, s. 4(1)(2)
63 Repayment of duty on imported cider used in the production or manufacture of other beverages, etc.U.K.
[F6(1)The Commissioners may by regulations provide for duty charged on imported cider which is used as an ingredient in the production or manufacture of—
(a)any beverage of an alcoholic strength not exceeding [F71·2 per cent.]; or
(b)any such article (other than a beverage) as the Commissioners may determine having regard to the alcoholic content thereof,
to be repaid subject to such conditions as may be imposed by or under the regulations.]
[F8(2)Any duty chargeable on imported cider of a strength not exceeding 1.2 per cent. may be remitted subject to such conditions as the Commissioners may impose.]
Textual Amendments
F6S. 63 renumbered as s. 63(1) by Finance Act 1988 (c. 39, SIF 40:1), s. 1, Sch. 1 Pt. II. para. 9
F7Words substituted by S.I. 1979/241, art. 27
64 Remission or repayment of duty on spoilt cider.U.K.
(1)Where it is shown to the satisfaction of the Commissioners that any cider which has been removed from the entered premises of a registered maker of cider has accidentally become spoilt or otherwise unfit for use and, in the case of cider delivered to another person, has been returned to the maker as so spoilt or unfit, the Commissioners shall, subject to compliance with such conditions as they may by regulations impose, remit or repay any duty charged or paid in respect of the cider.
(2)If any person contravenes or fails to comply with any regulation made under subsection (1) above, he shall be liable on summary conviction to a penalty of [F9level 3 on the standard scale].
Textual Amendments
F9Words substituted by virtue of (E.W.) Criminal Justice Act 1982 (c. 48, SIF 39:1), ss. 38, 46 and (S.) Criminal Procedure (Scotland) Act 1975 (c. 21, SIF 39:1), ss. 289F, 289G and (N.I.) by S.I. 1984/703, (N.I. 3) arts. 5, 6