The pub chain owned by Sir Timothy Randall Martin, better known as Tim Martin, took a wide interpretation on the rules of pandemic legislation which gave a specific VAT reduction to hospitality and catering.

The covid legislation stated, ‘beverages chargeable with any duty of excise specifically charged on spirits, beer, wine or made wine and preparations thereof’, but did not mention cider.

Wetherspoon submitted a VAT refund of £4.95m on supplies of cider made between 15 July 2020 and 31 March 2022.

During the pandemic the VAT rates for catering were reduced to 5%, and later increased to 12.5%, but this did not include alcoholic drinks.