DFS3040 - Law, Policy and Application: Art of manufacturing process

Remission of duty on spirits for use in art or manufacture

Law

(2) This section also applies where—  

(a) a person proposes to use spirits, on which alcohol duty is chargeable, for the purposes of art or manufacture (other than the manufacture of medical articles), and  

(b) the Commissioners are satisfied that denatured alcohol would not be suitable for that use.  

(3) The Commissioners may authorise the person to receive the spirits, and permit the delivery of the spirits from relevant premises to that person, without payment of the alcohol duty. s78 Finance (No. 2) Act 2023<h3>Policy and Application</h3><p>In cases where a trader can prove to the satisfaction of the Commissioners that the use of denatured alcohol will be detrimental to a specific art or manufacturing process, then the use of DFS can be authorised. If in doubt, please contact the Alcohol Team for a definitive decision.</p>