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

receive spirits for use in manufacture or for medical or scientific purposes, to be used without payment of Alcohol Duty

We explain most of the terms used in this notice either in the Glossary (read section 13) or in the main body of the notice itself.

Revenue Traders (Accounts and Records) Regulations 1992

Under the provisions of section 78 (3) of the Finance (No. 2) Act 2023, the Commissioners of HMRC may remit the Alcohol Duty on:

This duty relief is subject to conditions, which are set out in this notice. Section 76 of the Finance (No. 2) Act 2023 allows medicinal articles which contain spirits to be imported into the UK without a duty charge.

1.4 Whether spirits be free of customs duties and VAT

This relief is for Alcohol Duty on spirits only.

1.5 Can I manufacture with duty free spirits

There is no exhaustive list of allowable processes. But, no spirits may remain in the final product unless it is:

an ethyl ester or ether (and less than 1.2% alcohol by volume (ABV))

Scientists may receive duty free spirits for research, teaching or other laboratory use, but use for heating or lighting is not allowable. The use of duty-free spirits in scientific research is restricted to those products which do not contain spirits in the final saleable form, apart from these 2 exceptions.

However, duty-free spirits can be used for specialised cleaning purposes if you can prove that denatured alcohol would be detrimental to the process or the presence of a denaturant would affect an end product. You must provide proof of the detrimental effects which using denatured alcohol would cause. Each case will be looked at individually and on its merits. Where necessary, consultation with the HMRC appointed analyst will be undertaken.

Authority to receive duty-free spirits is not allowed for the making for sale: