HMRC internal manual

Denatured Alcohol: main contents

Introduction: Background

This guidance and Notice 473 deal with the manufacture, distribution and use of denatured alcohol.

The denatured alcohol regime implements the Denatured Alcohol Regulations 2005. The Denatured Alcohol Regulations 2005 came into force on 1 July 2005 and replaced the Methylated Spirits Regulations 1987.

The changes to the actual classifications of denatured alcohol were largely in name only. The former :

Mineralised Methylated Spirits (MMS) became Completely Denatured Alcohol (CDA);

Industrial Methylated Spirits (IMS) became Industrial Denatured Alcohol (IDA); and

Denatured Ethanol B (DEB) was incorporated into the Trade Specific Denatured Alcohol category (TSDA).

The formulations for CDA, IDA and TSDAs are laid down in the Denatured Alcohol Regulations 2005. The power for the Commissioners of HM Revenue and Customs to agree new formulations for inclusion in the TSDA category is within the regulations. TSDA formulations that have been approved since the DAR came into force are listed in Notice 473 . The change of name to denatured alcohol brings us into line with the terms used in EC Directive 92/83/EEC and other Member States.

Most of the terms used in this guidance are explained in either DNALC20000 or in the body of the guidance itself.