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
- you must hold a Cider Manufacturing Licence before beginning production.
You can find additional information regarding establishing a tax warehouse in Further guidance.
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?