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HMRC internal manual

Denatured Alcohol: main contents

Glossary

ALDA

The Alcoholic Liquor Duties Act 1979

Authorised IDA/TSDA user

A person authorised by Revenue and Customs to receive and use IDA/TSDA under the Denatured Alcohol Regulations 2005.

CEMA

The Customs and Excise Management Act 1979

Commissioners

Commissioners of HM Revenue and Customs

Denaturing

The mixing of approved substances with alcohol in specified proportions, to mark it and make it unfit for use as a beverage.

Denatonium benzoate - also known as bitrex

Benzyldiethyl [(2,6-xylycarbamoyl) methyl] ammonium benzoate.

Excise Warehouse

A premises approved for the production, processing, holding, receipt or despatch of excise goods under duty suspension arrangements.

Member State

A Member State of the European Union.

Excise Helpline

HM Revenue and Customs’ contact point for advice or copies of notices or forms.

Tel: 0300 200 3700

For customers who are deaf or hearing or speech impaired: 0300 200 3719 (textphone)

Excise Processing Team

HM Revenue and Customs’ central location for processing all Denatured Alcohol applications.

BX9 1GL