Chapter DFS4010
| Published date | 12 April 2016 |
| Record Number | DFS4010 |
| Court | HM Revenue & Customs |
| Issuer | HM Revenue & Customs |
In the UK, only a small fraction of alcohol (ethanol) is used in the manufacture of beverages. The majority is used in industry, medicine and science as a raw material, solvent or reagent. Using duty paid alcohol for such purposes would be prohibitively expensive, so a system was needed which could relieve industry of the duty, but at the same time protect the revenue from illicit diversion.
The Denatured Alcohol regime was designed to meet these requirements by allowing for specific grades of alcohol to be received free of duty by approved users for approved purposes.
But, while denatured alcohol is are suitable for many industrial purposes, there are certain applications where it cannot be used, eg in medicine or where a process cannot tolerate the standard chemicals in Denatured Alcohol.. Therefore, another system allowing the receipt of pure...
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