Notice

ExciseDuty Notice 47: duty free spirits -— use in manufacture or for medical or scientific purposes (Excise Notice 47)

This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.

From:
HM Revenue & Customs
Published
1 January 2012
Last updated
1830 MayAugust 20222023 — See all updates

Documents

Excise

Duty Notice 47: duty free spirits -— use in manufacture or for medical or scientific purposes

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Details

This notice cancelstells andyou replaceshow Noticeto:

  • receive 47spirits dutyfor freeuse in manufacture or for medical or scientific purposes, to be used without payment of Excise Duty
  • apply to receive these spirits
  • meet (Marchour 2020).

    conditions
Published 1 January 2012
Last updated 1830 MayAugust 20222023 + show all updates

  1. Due to the changes in Alcohol Duty which came into effect on 1 August 2023, the relevant legislation has been updated to the Finance (No. 2) Act 2023. The contact address has also been updated.

  2. The link to guidance about temporary changes to the use and supply of denatured alcohol and duty-free spirits has been removed as this guidance is no longer in use.

  3. Information on what qualifies as medical use for duty-free spirits has been updated to include the production of hand sanitiser for use in hospitals or care homes.

  4. This page has been updated because the Brexit transition period has ended.

  5. Information added about temporary changes to the use and supply of denatured alcohol and duty-free spirits, to stop the spread of coronavirus (COVID-19).

  6. Paragraphs 1.2, 1.3,1.4,1.5,1.6, 4.1 and 5.1 have been updated to reflect changes effective from December 2016.

  7. First published.