Guides for small producers
Plain-English explanations of UK Alcohol Duty, checked against GOV.UK.
Alcohol Duty for small cider makers: what changed in 2025
The exemption that ended, the approval you now need, when returns and payments are due, and who doesn't have to file a return.
How to work out Small Producer Relief
Who qualifies, which figures to use, and the calculation step by step, with a worked example using today's rates.
How to keep batch records for your Alcohol Duty return
What HMRC expects you to keep, for how long, the two dates that matter, and a simple way to record each batch.
Draught Relief explained for cider makers
What counts as draught (including bag-in-box), what doesn't, and what happens if you bottle it later.
Fruit cider, mead and "other fermented products"
What HMRC counts as cider, what it doesn't, and why the wrong category can mean two to three times the duty.
Small Producer Relief for a new business
Which figure to use in your first year: HMRC's estimate rule, scaling up a part year, and what the guidance doesn't cover.
How much Alcohol Duty is on a pint, bottle or can of cider?
Duty per 500 ml bottle, 440 ml can and pint, at the full rate, with Small Producer Relief and on draught.
Connected businesses and Small Producer Relief
Who counts as connected, how a group's production is added up, contract and licence work, mergers, and what happens if you pass 4,500 hl.
What happens to your cider duty at 8.5% ABV?
At 8.5% cider stops being cider for duty: the rate roughly triples and SPR and Draught Relief go. How strength is measured, and what to watch.
How to apply for HMRC production approval (APPA) as a cider maker
Who must apply, what to prepare, the premises plan, the 45-working-day wait, HMRC's checks, and what to do once you have your ID.
When is Alcohol Duty due on cider?
The duty point, return and payment dates, and the rules for samples, tastings, taproom sales, your own cider, losses and spoilt product.
How to fill in your monthly Alcohol Duty return, step by step
HMRC's return screen by screen: what to tick, what to type, adjustments, duty suspended deliveries, and what happens after you send it.
Want to check one rate right now? Use the free Small Producer Relief calculator.