Small producers of cider and perry - establishment and relief

How to set up as a small producer of cider and perry

If you are intending to set up as a small producer of cider and perry, you must fulfil the following requirements before you can begin production:

  • you must be authorised by your Revenue office as a tax warehousekeeper
  • Revenue must approve the premises as a tax warehouse that is suitable for producing and storing cider and perry
  • and
  • you must hold a Cider Manufacturing Licence before beginning production.

You can find additional information regarding establishing a tax warehouse on the Tax warehouses page.

You should contact your Revenue Office for information on requirements and the processes involved in establishing a small cider and perry production business.

Further information regarding the licence application process can be obtained from the National Excise Licence Office.

Next: How do producers of cider and perry qualify for the relief?