CIDER: PRODUCTION AND TAXATION

HL Deb 15 March 1983 vol 440 c718WA

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.