Regulation 6 Grower’s domestic consumption reliefI1
United Kingdom
Ciderf3 made from fruit grown by the producer may without payment of alcohol duty be sent out from the producer’s alcoholic product production premises for consumption—
domestically, by the producer, or
free of charge by agricultural workers employed by the producer.
Relief given under this regulation is subject to any conditions specified in a notice published by the Commissioners.
In this regulation—
“alcoholic product production premises” means any premises, rooms, places and vessels on or in which cider, wine or other fermented product is made by a producer for use in their trade as producer;
“fruit” includes honey produced by bees;
“grower” includes beekeeper and “grown” is to be construed accordingly;
“producer” means a producer of cider, wine or other fermented product who is approved under section 82 of the Act (approval requirement: producers).
Annotations
Commencement
- I1
Reg. 6 in force at 1.8.2023, see reg. 1(1)
Footnotes
- f1
-
“Wine” is defined in paragraph 11 of Schedule 6 to the Act.
- f2
-
“Other fermented product” is defined in paragraph 12 of Schedule 6 to the Act.
- f3
-
“Cider” is defined in paragraph 5 of Schedule 6 to the Act.