Finance (No. 2) Act 2023

CiderU.K.

7(1)For the purposes of paragraph 5, the juice content requirements are satisfied in relation to a product if—

(a)qualifying fruit juice comprises at least 35% of the volume of the pre-fermentation mixture for the product, and

(b)the total of—

(i)the volume of qualifying fruit juice included in the pre-fermentation mixture, and

(ii)the volume of qualifying fruit juice added after fermentation begins,

comprises at least 35% of the end product.

(2)Qualifying fruit juice” means apple or pear juice of a gravity of at least 1033 degrees.

(3)The “gravity” of apple or pear juice in degrees is determined by—

(a)calculating the ratio of the weight of the volume of the juice to the weight of an equal volume of distilled water (both as at 20°C), and

(b)multiplying that ratio by 1000.

(4)Pre-fermentation mixture” means the mixture of juice and other ingredients in which the fermentation (from which the cider is obtained) takes place, as that mixture exists immediately before the fermentation process begins.

(5)If the cider consists of a blend of two or more products, each constituting cider, references in sub-paragraph (4) to the pre-fermentation mixture are to the pre-fermentation mixtures for each of those products taken as a whole.

Commencement Information

I1Sch. 6 para. 7 not in force at Royal Assent, see s. 120(2)

I2Sch. 6 para. 7 in force at 1.8.2023 by S.I. 2023/884, reg. 2(1)(a) (with reg. 10)