Production, distribution and use of denatured alcohol (Excise Notice 473)

The list of formulations and uses for trade specific denatured alcohol in section 18 has been updated.

We have updated this notice to align with changes to Alcohol Duty that came into effect on 1 August 2023.

References to the Alcohol Liquor Duties Act 1979 have been changed to the Finance Act (No. 2) 2023. Due to this change ‘alcohol’ is now known as ‘alcoholic product’.

Sections 9.2 and 11.7 have been updated to reflect the new process for moving goods between Northern Ireland and the EU.

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.

Guidance on obtaining denatured alcohol in Section 11 has been updated.

The postal address for HMRC Excise Written Enquiries Team has been updated in the glossary.

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

The guidance has been updated with changes to sections 10.7, 11.4.2, 11.5.2 and 18.

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).

Guidance updated with changes to the way applications for authority to receive and use IDA or TSDA are made. Also updated EU CDA formulations in section 16.

The postal address has changed, paragraphs 1.2, 2.6, 13.2, 13.4, 13.5, 19.1, 19.2 and section 20 have been updated to reflect changes effective from December 2016.

First published.