Duty free spirits — use in manufacture or for medical or scientific purposes (Excise Notice 47)
This notice is about duty free spirits for use in manufacture or for medical or scientific purposes.
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Details
This notice tells you how to:
- receive spirits for use in manufacture or for medical or scientific purposes, to be used without payment of excise duty
- apply to receive these spirits
- meet our conditions
Updates to this page
Last updated 14 February 2024 + show all updates
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We have updated this notice to align with changes to Alcohol Duty that came into effect on 1 August 2023.
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Due to the changes in Alcohol Duty which came into effect on 1 August 2023, the relevant legislation has been updated to the Finance (No. 2) Act 2023. The contact address has also been updated.
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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.
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Information on what qualifies as medical use for duty-free spirits has been updated to include the production of hand sanitiser for use in hospitals or care homes.
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This page has been updated because the Brexit transition period has ended.
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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).
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Paragraphs 1.2, 1.3,1.4,1.5,1.6, 4.1 and 5.1 have been updated to reflect changes effective from December 2016.
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First published.