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The Government will introduce a new Small Producer Relief, building on the success
of Small Brewers Relief, for cidermakers and other producers of lower alcohol by volume
(ABV) drinks, to encourage innovation and remove barriers to growth for small producers.<p>
</p><p>Small brewers and cidermakers produce at a range of ABVs. The strength of the
products of small producers will vary according to their individual business model.</p><p>
</p><p>Small cidermakers producing 70 hectolitres or less in a 12-month consecutive
period are exempted from the requirement to register with HMRC for duty purposes.
The Government therefore holds no records on the numbers of these businesses.</p><p>
</p><p>Under the proposals published at Budget, brewers that also produce spirits
will be required to attribute spirits production to their total production amount.</p><p>
</p><p>We will be publishing the Government’s response to the consultation on the
alcohol duty review, including Small Producer’s Relief, later in the year.</p>
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