Guidance

Producing hand sanitiser and gel for coronavirus (COVID-19)

Temporary changes to the use and supply of denatured alcohol and duty-free spirits, to help businesses who produce hand sanitiser and gel.

From:
HM Revenue & Customs
Published
23 March 2020
Last updated
17 January 2022 — See all updates

This guidance was withdrawn on

This page has been withdrawn because it’s no longer current. You can read guidance on:

From 1 April 2022, some temporary measures to help businesses who produce hand sanitiser and gel will become permanent. This will only apply:

All other temporary measures will no longer be available after 1 April 2022.

You can find out more information about requirements in the production, distribution and use of denatured alcohol (Excise Notice 473) and duty free spirits – use in manufacture or for medical or scientific purposes (Excise Notice 47).

If you use these temporary measures, you still need to follow:

HMRC will give at least 30 days notice before we withdraw these temporary measures.

If you’re already producing hand sanitiser

If you’re authorised to use duty-free spirit to produce hand sanitiser for hospitals

You’ll be automatically authorised to produce sanitiser for care homes.

Removal of limits on denatured alcohol and duty-free spirits used in the production of hand sanitiser

You do not need to apply to increase your annual usage limit if you’re already authorised to use industrial denatured alcohol, trade specific denatured alcohol 1 or duty-free spirit to produce hand sanitiser for retail or hospital use.

If you’re authorised to use TSDA 6 or 7

You can produce hand sanitiser if you’re already authorised to use trade specific denatured alcohol 6 or 7.

If you want to produce hand sanitiser

If you want to produce or use denatured alcohol or duty-free spirit to make hand sanitiser you can use:

  • industrial denatured alcohol
  • trade specific denatured alcohol 1, 6 or 7
  • duty-free spirit – but only if the hand sanitiser is for supply to hospitals and care homes

You should apply to HMRC in the usual way, unless you’re a licensed distiller or gin manufacturer.

Licensed distiller or gin manufacturer

If you hold duty suspended ethanol in an excise warehouse, you can denature the ethanol by either:

You do not need to tell HMRC or get approval, but you must keep a record of the:

  • amounts of ethanol denatured
  • method used

If you supply trade specific denatured alcohol or duty-free spirit

If you’re a licensed supplier of trade specific denatured alcohol or duty-free spirit and you’re supplying it for hand sanitiser, you do not need to restrict the volume supplied. But you should continue to:

  • inspect authorisations

  • record details of supplies made

Updates to this page

Published 23 March 2020
Last updated 17 January 2022 + show all updates

  1. From 1 April 2022, temporary measures to help businesses who produce hand sanitiser and gel will be changing.

  2. Added translation

  3. Information has been updated about requirements that must be followed if using the temporary measures to make hand sanitiser products.

  4. Information for contacting HMRC to ask an update about the progress of an application to use duty-free spirits and denatured alcohol for hand sanitiser has been added.

  5. A Welsh translation has been added.

  6. Information has been updated about requirements that must be followed to make sure sanitiser products are safe to use.

  7. If you produce hand sanitiser products, you must ensure it is safe to use and that all other regulatory requirements have been met, before supplying it to the public.

  8. First published.

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