Explanatory note

(This note is not part of the Regulations)

These Regulations, applying to cider (including perry) produced in the United Kingdom for sale, come into force on 1st September 1989. They revoke and replace, with some amendments and rearrangement, the Cider and Perry Regulations 1976.

The principal changes introduced by the Regulations are:–

(a)

a requirement is included for a registered maker to notify the Commissioners of intention to stop production, as well as of discontinuance of trade;

(b)

provision is made for duty to be remitted on cider sent out of cider premises at a strength not exceeding 1.2 per cent.;

(c)

cider for the making of which registration is not required, and wine and made-wine, may not be produced in cider premises save as the Commissioners allow;

(d)

the regulations on stocktaking and accounts provide for the recording of separate particulars for products of a strength not exceeding 1.2 per cent. and exceeding 1.2 per cent.;

(e)

the form of return to be furnished for each period is no longer set out in a schedule to the Regulations;

(f)

when the fifteenth day of an accounting period is not a business day, the periodic return and duty payment are to be made not later than the preceding business day; and

(g)

the provisions for relief of duty on spoilt cider have been revised to clarify the scope of the relief.