Temporary Changes to Use and Supply of Denatured Alcohol and Excise Duty-Free Spirits
Posted on 1st April 2020
by
Streets
In order to combat the spread of Covid-19, HMRC have introduced temporary measures to assist businesses who produce hand sanitiser gel and offer advice on what businesses should do if they want to start producing hand sanitiser.
Businesses already producing hand sanitiser will already have the necessary authorisations in place. Where businesses are authorised to use duty-free spirits to produce hand sanitiser for hospitals, under the temporary measures, they will now be automatically authorised to produce hand sanitiser for care homes as well.
The temporary measures also remove limits on denatured alcohol (alcohol made unfit for drinking) and duty-free spirits used in the production, and businesses with the necessary authorisations in place no longer need to apply to increase their annual usage limits.
For businesses who want to produce hand sanitiser, HMRC provide a list of the denatured alcohol or free-duty spirit that can be used and these are:
- Industrial denatured alcohol
- Trade specific denatured alcohol 1, 6 or 7
- Duty-free spirit where hand sanitiser is to be supplied to hospitals and care homes
Businesses are required to apply to HMRC for approval as normal, however, approval may not be required where the business is a licensed distiller or gin manufacturer provided the sanitiser produced meets the World Health Organisation (WHO) formulations.
Further details on how to apply to HMRC can be found at https://www.gov.uk/guidance/denatured-alcohol-producing-stocking-distributing-selling-and-using
The final temporary measure introduced applies to businesses who supply denatured alcohol or duty-free spirits for the production of hand sanitiser. The measures remove the restriction on the volume to be supplied.
No Advice
The content produced and presented by Streets is for general guidance and informational purposes only. It should not be construed as legal, tax, investment, financial or other advice. Furthermore, it should not be considered a recommendation or an offer to sell, or a solicitation of any offer to buy any securities or other form of financial asset. The information provided by Streets is of a general nature and is not specific for any individual or entity. Appropriate and tailored advice or independent research should be obtained before making any such decisions. Streets does not accept any liability for any loss or damage which is incurred from you acting or not acting as a result of obtaining Streets' visual or audible content.
Information
The content used by Streets has been obtained from or is based on sources that we believe to be accurate and reliable. Although reasonable care has been taken in gathering the necessary information, we cannot guarantee the accuracy or completeness of any information we publish and we accept no liability for any errors or omissions in material. You should always seek specific advice prior to making any investment, legal or tax decisions.
Expert insight and news straight
to your inbox
Related Articles
Child Benefit Updates
You may have heard about the recent changes to the High Income Child Benefit Charge which were announced in the Spring Budget.
This is something that will affect several of our clients, and the changes can influence whether claims are made for child benefit or whether those that ...
Personal Tax changes coming in from 6 April 2024 – are you ready for them?
As we usher in the new tax year, several significant changes are set to impact individuals' finances.
They key changes and their impact are outlined below:
Dividend allowance slashed
The tax-free dividend allowance has been reduced from £1,000 to £500. This will affect both those who receive dividends ...
Is it time to reflect on the culture of your organisation?
By James Pinchbeck, Marketing Partner
Having been involved in recruitment interviews recently, in which seemingly all applicants asked what the culture of the organisation was like, it did give rise to reflection on the same and what is meant by culture and how it affects the success or ...
Share this article