Cider that you or your employees drink If you’re a grower who produces cider from your own fruit you may deliver from your premises, duty-free, approved quantities of cider for your own domestic consumption, or for drinking free of charge by your employees. The term grower refers to a person who owns or leases orchards for which they are responsible for the cultivation, nurturing and harvesting thereof. This need not be done personally, the grower may contract others to carry out the work for them, but they are responsible for the supervision of any contracted work. The term domestic consumption means consumption or use by:
the grower and the grower’s family or, in the case of a limited or public company, its directors
the grower’s employees and guests
15.1.1 Basis for the entitlement to relief The entitlement is based on the quantity of cider produced in the preceding calendar year (January to December) and must not exceed the actual quantity produced. So, if no cider is produced in the preceding calendar year there is no entitlement to domestic consumption. No part of your entitlement can be carried forward from one year to the next.
15.2 Working out domestic relief You may claim domestic consumption relief on cider you use for your own domestic drinking or for drinking free of charge by your employees or guests. If you wish to claim this relief, you must record the details in your business records stating how much cider is to be used for each purpose. There is no upper limit on the amount of relief you can claim. However, you must be able to satisfy us that your claim is not excessive. You’ll be liable to pay duty on any quantity overclaimed.
15.3 Paying duty on cider given to visitors As long as:
no charge is made for admission to the premises
no charge is made for the cider
the cider is supplied by the glass and not in bottles or other take away packaging
You may regard the visitor as a guest and the drink consumed may be taken from your domestic consumption allowance.