Summary: Carbonation is incorporating carbon dioxide into a product under pressure, either directly with equipment or through fermentation completed after packaging.
Reference: Understanding small cidermakers in the UK (opens in a new tab)
HM Revenue and Customs · Reference checked 21 July 2026
Where to look: Glossary table, Carbonation
The summary above is a concise paraphrase of the cited material. It is not a quotation or a complete statement of law.
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