Man faces tax charge in homemade cider case

A north county businessman has gone on trial at Dublin Circuit Criminal Court charged with failing to pay tax on cider he produced on his farm and sold in farmers’ markets.

David Llewellyn, who runs the Fruit of the Vine farm on Quickpenny Road, Lusk, County Dublin has pleaded not guilty to two counts of evading excise duty on cider produced by him.

Mr Dominic McGinn BL, prosecuting counsel, told the jury that a Customs and Excise officer who spotted the cider on sale in the farmers’ market in Temple Bar in November 2002 found after investigation that excise duty had not been paid on it as required by law to be paid on all alcohol sold in the State.

Officers called out to Mr Llewellyn’s farm and warned him that it was necessary to register with the Revenue Commissioners and gave him the contact details to do so.

Counsel said the accused had never followed through on this and two years later in September 2004 his cider was spotted on sale again in the same farmers’ market.

Mr McGinn said Customs and Excise officials then carried out a search of his farm where they discovered 15,000 litres of cider.

Mr Llewellyn admitted to them that he had failed to pay tax on his cider because he was enquiring if he was eligible for a exemption. He told the officials that his principal business was producing apple juice but that he also produced small amounts of cider.

Mr Mc Ginn said the prosecution intended to prove that Mr Llewellyn "had knowingly withheld money from the State".

Counsel added "He’d been told about this two years previously. He’d been given a chance so by 2004 what he was doing was with the knowledge that it was an offence."

The trial before Judge Frank O’Donell continues with a jury of six men and six women.