The Alcoholic Liquor Duties (Definition of Cider) Order 2010

• Citation: S.I. 2010/1914
• Sections: 3

Section 1 Citation, commencement and application

(1) This Order may be cited as the Alcoholic Liquor Duties (Definition of Cider) Order 2010.

(2) This Order comes into force on 1st September 2010.

(3) This Order applies in relation to alcoholic liquor if, and only if—

(a) the fermentation of the apple or pear juice from which it is obtained commences on or after 1st September 2010, or

(b) where it is made by blending two or more alcoholic liquors, the fermentation of the apple or pear juice from which any of those liquors is obtained commences on or after that date.

Section 2 Cider

In section 1 of the Alcoholic Liquor Duties Act 1979 (the alcoholic liquors dutiable under that Act), in subsection (6) (definition of “cider”) , for the words after “section 55B(1) below,” substitute—

cider (or perry)—

(a) which is of a strength exceeding 1.2 per cent but less than 8.5 per cent,

(b) which is obtained from the fermentation of apple or pear juice, without the addition at any time of—

(i) any alcoholic liquor, or

(ii) any liquor or substance which communicates colour or flavour,

other than such as the Commissioners may allow as appearing to them to be necessary to make cider (or perry),

(c) the pre-fermentation mixture for which satisfies the pre-fermentation juice requirement, and

(d) which satisfies the final product juice requirement.

For the purposes of this subsection—

(i) “the pre-fermentation mixture” for cider (or perry) means the mixture of juice and other ingredients in which the fermentation from which the cider (or perry) is obtained takes place, as that mixture exists immediately before the fermentation process commences,

(ii) if the cider (or perry) consists of a blend of two or more liquors constituting cider (or perry), references in this subsection to the pre-fermentation mixture are to the pre-fermentation mixtures for each of those liquors taken as a whole,

(iii) the pre-fermentation mixture for the cider (or perry) satisfies the pre-fermentation juice requirement if the volume of apple or pear juice of a gravity of at least 1033 degrees included in the mixture is a volume not less than 35 per cent of the volume of the pre-fermentation mixture,

(iv) the cider (or perry) satisfies the final product juice requirement if the aggregate of the volume of apple or pear juice of a gravity of at least 1033 degrees included in the pre-fermentation mixture and the volume of any such apple or pear juice added after fermentation commences is a volume not less than 35 per cent of the volume of the cider (or perry), and

(v) the volume of any juice, the pre-fermentation mixture and the cider (or perry) is to be computed as at 20°C.

Section 3 Repeals

The following provisions are omitted—

(a) in section 1(5) of the Finance Act 1984 , the words from “and in the definition” to the end, and

(b) section 1(3) of the Finance Act 1995 .