HL Deb 03 February 1986 vol 470 cc1000-1WA
Lord O'Hagan

asked Her Majesty's Government:

How many cider makers are now producing cider in each county of the United Kingdom.

The Secretary of State for Employment (Lord Young of Graffham)

The number of registered and exempt* cider makers on 27th January 1986 was as follows:

AVON 14
BEDFORDSHIRE 1
CHESHIRE 1
CLEVELAND 2
CORNWALL 3
DEVON 23
DORSET 12
DURHAM 1
E. SUSSEX 4
ESSEX 1
GLOUCESTERSHIRE 20
GWENT 1
HAMPSHIRE 2
HEREFORD & WORCESTER 14
ISLE OF WIGHT 4
KENT 10
LANCASHIRE 2
MERSEYSIDE 1
NORFOLK 2
N. YORKS 1
SOMERSET 61
SUFFOLK 3
W. MIDLANDS 1
W. SUSSEX 4
W. YORKS 3
WILTSHIRE 4
*Exempt by virtue of the Cider and Perry (Exemption from Registration) Order 1976 (SI 1976 No. 1206) as amended by the Cider and Perry (Exemption from Registration) Order 1976 (Amendment) Order 1979 (SI 1979 No. 1218).

Lord O'Hagan

asked Her Majesty's Government:

How much revenue would be lost to the Treasury if the limit of exemption from VAT for cider makers was raised by: (a) 250 gallons, (b) 500 gallons, (c) 750 gallons, (d) 1,000 gallons.

Lord Young of Graffham

Exemption from VAT is based on the taxable turnover of a business and not on the number of gallons produced. Therefore, it is not practicable to provide the figures requested. Nor could the revenue loss figures for similar increases in the exemption limit for excise duty be established without incurring disproportionate cost.

Lord O'Hagan

asked Her Majesty's Government:

Whether the time and effort involved in collecting VAT and other duties from farmhouse cider makers is worthwhile.

Lord Young of Graffham

The nature of the extent of the department's control of cider makers is geared to the amounts of revenue involved. Small-scale cider makers are not required to be registered for VAT if their annual taxable turnover is below £19,500; and they can apply for exemption from payment of excise duty if their annual production does not exceed 70 hectolitres.