§ Lord O'Haganasked Her Majesty's Government:
Whether there is any purpose in the continued taxation of farmhouse cider.
§ The Chancellor of the Duchy of Lancaster (Lord Cockfield)Receipts from the taxation of alcoholic drinks are an important source of revenue, and it would be inequitable to exempt cider. However, small-scale cider makers can apply for exemption from registration and payment of duty if their annual production does not exceed 70 hectolitres. Also, there is provision for relief from duty for cider made from fruit grown in the United Kingdom by a registered manufacturer and used by him either for his own domestic consumption or supplied free of charge for consumption by his agricultural employees.