Small producers of cider and perry - establishment and relief


Budget 2023 announced a new relief from Alcohol Products Tax (APT) for cider and perry produced by qualifying small producers. The relief is available in respect of qualifying cider and perry released for consumption from 1 January 2023. 

For excise purposes, cider and perry are treated as the same beverage, referred to in Section 73 of the Finance Act 2003 as ‘cider and perry’. A producer of cider and perry can either be:

  • a producer of only cider or perry
  • or
  • a producer of both cider and perry.

Either the producer, or the wholesaler, who releases the cider and perry on the Irish market can claim the relief. 

Next: Who is a small producer of cider and perry?