§ Lord O'Hagan
asked Her Majesty's Government:
How many farmhouse cider makers were registered in each of the last five years; how much they produced; how much of this production is exempt from taxation, and how much tax was raised from cider production in each year.
§ Lord Trefgarne
The information available relates to all of the cider industry and is as follows:
Number registered(1) for cider duty Quantities paying excise duty Tax on cider production(2) ('000 hectolitres) (£ million) 1977–78 55 2,180 19 1978–79 65 2,226 20 1979–80 63 2,365 27 1980–81 71 2,212 32 1981–82 73 2,453 41 (1) in March (2) VAT, based on estimated consumers' expenditure, plus excise duty.
The majority of registered producers are farmhouse cider makers and farmhouse cider accounts for approximately 5 per cent. of the cider market.
Farmhouse cider makers may claim exemption from registration for cider duty if their production for sale does not exceed 70 hectolitres a year and from registration for VAT if their taxable turnover is below the VAT registration limits. No information is available about the quantities exempted from tax.