HL Deb 29 March 1977 vol 381 cc883-5WA
Lord O'HAGAN

asked Her Majesty's Government:

How much revenue they have received from the taxation of farmhouse cider.

Baroness BIRK

No separate central record is kept of the revenue collected from registered farmhouse cider makers, however defined, as distinct from the large commercial producers. It would only be possible to obtain the information asked for at disproportionate cost.

Lord O'HAGAN

asked Her Majesty's Government:

Whether their officials have been instructed to require farmers to number each barrel in which they make cider, and to notify the authorities when cider is transferred from one barrel to another.

Baroness BIRK

As part of the system of control of the cider duty, Customs normally require cider makers to mark the vessels in which cider is made and stored before duty payment in order to identify the vessels and make it easier for cider makers to declare the amounts of cider produced. These requirements are designed with the commercial cider maker in mind, and Customs are ready to modify them to meet the needs of small farmer producers.

Lord O'HAGAN

asked Her Majesty's Government:

What alternative use for cider apples they would recommend in areas where tax on farm cider making has stopped or deterred farmhouse cider production.

Baroness BIRK

My right honourable friend the Minister of Agriculture is not aware of any significant reduction in the number of cider producers, nor of any commercial surplus of cider apples caused by the introduction of the cider duty in September last. Indeed, cider apples are still being imported for cider making.

Lord O'HAGAN

asked Her Majesty's Government:

Which officials are responsible for keeping a record of the number of farmhouse cider producers who have stopped production since the imposition of the tax on cider.

Baroness BIRK

None of the 48 cider makers registered for duty purposes under the Finance Act 1976 has cancelled or withdrawn his registration.

Lord O'HAGAN

asked Her Majesty's Government:

How they justify the amount of time spent by their officials in checking farmhouse cider production.

Baroness BIRK

Assessment and collection of the whole of the cider duty, estimated to produce about £10 million in a full year, takes up the time of no more than five officials, of which the time spent in checking farmhouse cider production comprises a very small proportion. I therefore consider that the time spent does not require any special justification.

Lord O'HAGAN

asked Her Majesty's Government:

What consultations they held in the West country before they imposed their tax on farmhouse cider making; and also

How and why they decided that the figure of 1,500 gallons was the figure below which farmhouse cider making should be exempt from taxation.

Baroness BIRK:

In presenting his Budget in 1976, the Chancellor announced that small farmers who made cider would be exempted from duty. Before deciding upon the annual level of cider production which would determine a cider maker's liability to register the Government took full account of the discussions between Customs and Excise and the associations representing the cider and perry trade, including one which specifically represented small cider makers in the West Country, and also with the National Farmers' Union.