The method of determining the strength of cider is described in Schedule 2 of The Alcoholic Product (Excise Duty) Regulations 2023, which is reproduced in the section. HMRC will accept any method used to measure strength, so long as it produces a result that is equal to, or more accurate, than that described in the following guidance. Method of determining the strength of cider 1. (a) a representative sample is to be taken and, after first being cleared of sediment and gas by filtration, a definite quantity thereof by measure at the temperature of 20 degrees Celsius is to be distilled, (b) the distillate is to be made up at the temperature of 20 degrees Celsius with distilled water to the original measure of the quantity before distillation, (c) the strength of the distillate made up in accordance with subparagraph (b) is to be ascertained by determining its density in air at the temperature of 20 degrees Celsius by means of a pycnometer, and (d) the strength of alcoholic product is to be taken to be the percentage of alcohol by volume in the table entitled ‘Laboratory Alcohol Table’ which corresponds to the density determined in accordance with paragraph (c) except that where the density so determined is between 2 consecutive numbers in the table aforesaid the strength shall be determined by linear interpolation. 2. Where the result ascertained by the method specified in sub-paragraph (1) above is rendered inaccurate by the presence of substances other than alcohol that method shall be adjusted in such manner as can be approved for the purpose of producing an accurate result ‘Laboratory Alcohol Table’ means a table entitled ‘Laboratory Alcohol table’ showing the relation between density at 20 degrees Celsius and alcoholic strength of mixtures of ethanol and water expressed as percentage by volume at 20 degrees Celsius and percentage mass. Find a copy of the laboratory alcohol table for working out alcohol content.