Simon that is very true. Same for petrol and diesel. A tax on tax, perfect scam !
It does make me wonder for those bottles that you buy in the supermarket, by the time you take off the duty and vat, supermarket’s cut, transport, bottling, all the productions costs, how much is left for the brewer. Can’t help thinking there isn’t a huge amount of profit in it. Cider must be pretty seasonal as well with much less sold in the colder months.