Updated HMRC notice – denatured alcohol
HMRC have updated Notice 473 entitled ‘Production, distribution and use of denatured alcohol’. The notice cancels and replaces the previous version published in April 2010 and any subsequent updates.
This notice explains the rules that apply when denatured alcohol is produced, distributed and used in the UK. Denatured alcohol is alcohol that has been made unsuitable for drinking by the addition of denaturants. The denatured alcohol regime provides for alcohol to be used for industrial and scientific purposes without payment of excise duty, so long as it has been “denatured” to make it undrinkable.
The notice has been updated to take account of a number of changes to the review and appeal procedures, penalty procedures and new imports procedures.