Guides › Other fermented products
Fruit cider, mead and "other fermented products": which category is yours?
Checked against GOV.UK on 1 October 2026. Written by Bradley Cadd, who runs Duty Sorted, an independent business that isn't part of HMRC. About Duty Sorted. Not tax advice: see the note at the end.
The short version
- HMRC's definition of cider is strict. Miss any part of it and your drink is an "other fermented product" (this used to be called made-wine).
- That category covers fruit cider, mead and cider at 8.5% ABV or more. Sparkling cider above 5.5% ABV is charged at the same rate.
- The rate is much higher: for the same strength and volume, an other fermented product can pay two to three times the duty of cider.
- So check your category before you set prices or fill in a return.
What counts as cider
HMRC's technical guide says a drink is cider if all of these are true:
- it is made by fermenting apple juice or pear juice;
- at least 35% apple or pear juice goes into the mixture that's fermented, and into the final product overall;
- the juice has a gravity of at least 1033 degrees;
- nothing is added that gives colour or flavour, other than the permitted substances on HMRC's list; and
- its strength is less than 8.5% ABV.
Source: Alcoholic products technical guide, section 2, which also has the full list of permitted colours, flavours and processing aids.
What counts as an "other fermented product"
HMRC defines it like this: "products which are either obtained from alcoholic fermentation of any substance, or obtained by mixing a product gained from the alcoholic fermentation of any substance, or anything derived from that product, with anything else but is not a beer, cider, wine or spirits." In other words, if it's fermented and it isn't beer, cider, wine or spirits, it lands here. HMRC gives "products similar to wine but not made from fresh grape" and some ready-to-drink products as examples.
| Your drink | Category | Why |
|---|---|---|
| Fruit cider (cider with other fruit juice, or added flavours) | Other fermented product | HMRC: cider is an other fermented product if it "contains any ingredient which imparts colour or flavour and is not listed in permitted ingredients list". HMRC won't approve herbs, spices, fruit juices other than apple or pear, or flavours outside its list. Its own tax type code is worded "Other fermented products like fruit ciders". |
| Cider at 8.5% ABV or more | Other fermented product (or spirit) | HMRC: cider is another fermented product "or spirit" if "it has an alcoholic strength by volume of 8.5% or more". |
| Mead (fermented honey) | Other fermented product | HMRC's definition doesn't name mead, but mead is fermented and is not beer, cider, wine or spirits, so it fits the definition. Duty Sorted classes it this way too. |
| Fruit wine (from fruit other than fresh grapes) | Other fermented product | Wine, for HMRC, comes from fresh grapes. A fermented drink from other fruit is a "product similar to wine but not made from fresh grape". |
| Cider mixed with spirit | Spirit | HMRC: "If cider is mixed with a spirit the resulting mixture will be classified as a spirit." |
Sparkling cider has a second catch
HMRC defines sparkling cider as cider in a container with an excess pressure from dissolved carbon dioxide of 3 bar or more, or with a mushroom stopper. On the rates page, sparkling cider from 5.6% to 8.4% ABV is charged at the same rate as other fermented products, where still cider, and sparkling cider up to 5.5%, pay the lower cider rate. So a 7% sparkling cider pays far more than a 7% still cider.
Sources: technical guide, section 2 and Alcohol Duty rates.
What it costs, with today's rates
1000 litres of each, from a producer whose annual production figure is 11.2 hectolitres, using the rates in force from 1 February 2026. Small Producer Relief is included where it applies (under 8.5% ABV):
| Drink | Tax type code | Full rate | SPR discount | Your rate | Duty |
|---|---|---|---|---|---|
| Still cider, 6.0% | 367 | £10.39 | −£6.10 | £4.29 | £257.40 |
| Sparkling cider, 6.5% | 369 | £26.61 | −£13.38 | £13.23 | £859.95 |
| Fruit cider or mead, 6.0% | 369 | £26.61 | −£13.38 | £13.23 | £793.80 |
| Fruit cider or mead, 9.0% | 334 | £30.62 | none | £30.62 | £2755.80 |
Rates are per litre of pure alcohol. Worked out by the same calculation Duty Sorted uses, with the current published tables, so it updates each February. Check your own drink in the free calculator, and see duty per pint, bottle and can for what it means per container.
The reliefs still apply
- Small Producer Relief covers products under 8.5% ABV, whatever the category, so a fruit cider or mead under 8.5% can get it. It comes from a separate SPR table, so the discount differs. See how to work out SPR.
- Draught Relief covers "other fermented products" as well as cider, under 8.5% ABV and in qualifying large containers. See Draught Relief explained.
- Everything at 8.5% ABV or more pays the full rate, but still counts towards your annual production limit.
A quick test for each product
- Is it made only from fermented apple or pear juice, with at least 35% juice at the required gravity? If not, it's not cider.
- Is anything in it that adds colour or flavour outside HMRC's permitted list, including other fruit? If so, it's not cider.
- Is it 8.5% ABV or more? Then it's not cider. See what happens to your duty at 8.5% ABV.
- Does it contain spirit? Then it's a spirit.
- Is it sparkling (3 bar or more) and over 5.5% ABV? It pays the higher rate.
If you're not sure which category a product falls into, ask HMRC before you declare it, since getting it wrong changes how much duty you owe.
Record the category on every batch (how to keep batch records), and make sure your approval covers each category you make (how to apply for an APPA). Background for cider makers: what changed in 2025.
Pick the category once
In Duty Sorted you choose the category when you log a batch, from a list that includes "Other fermented product (fruit or flavoured cider, mead...)". It then uses the right rate, the right SPR table, and the right line on your monthly return. £15 a month after a 14-day free trial, no card needed to start.
This guide is general information, not tax advice, and the rules and rates can change. HMRC decides how a product is classified, so check the GOV.UK pages linked above and ask HMRC or your adviser if you're unsure. Duty Sorted is independent and is not made or approved by HMRC.