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Small producers of other fermented beverages - establishment and relief

Who is a small producer of other fermented beverages?

A small producer of other fermented beverages is someone who:

  • produces not more than 10,000 hectolitres of other fermented beverages in a year
  • and
  • is legally and economically independent of any other producer of other fermented beverages.

Qualifying small producers can receive a relief of half the amount of Alcohol Products Tax (APT) paid on up to 8,000 hectolitres of other fermented beverages that they produce in a year.

This includes both cider and perry and other fermented beverages (with the exception of certain beverages such as alcopops). Further details on the types of other fermented beverages that qualify (and those that do not) can be found in the Administration and Control of Tax Warehouses Manual: Part 2 Breweries, Microbreweries and Cider Manufacturers.

Next: How to set up as a small producer of other fermented beverages

Published: 02 April 2025 Print this page

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