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HMRC internal manual

Denatured Alcohol: main contents

Introduction: Law and Regulations

Main Law:

  • The Finance Act 1995, section 5;
  • The Alcoholic Liquor Duties Act 1979 (ALDA); and
  • The Denatured Alcohol Regulations 2005 (DAR) These laws govern the production, distribution and use of denatured alcohol.

Other legislation that applies to denatured alcohol:

  • The Customs and Excise Management Act 1979;
  • The Excise Goods (Holding, Movement And duty Point) Regulations 2010;
  • The Revenue Traders (Accounts and Records) Regulations 1992; and
  • The Finance Act 1994

European Legislation:

  • Council Directive 92/83/EEC

This is the main European Directive dealing with the harmonisation of the structures of excise duty on alcohol and alcoholic beverages. Article 27 of the Directive is concerned with denatured alcohol.