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HMRC internal manual

Denatured Alcohol: main contents

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HM Revenue & Customs
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The Denatured Alcohol System: History

The Denatured Alcohol system was introduced on 1st July 2005. It replaced the outdated methylated spirits system.

The changes to the actual classification 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 (TSDA) category.

The change of name to denatured alcohol brought us into line with the terms used in EC Directive 92/83/EEC and other Member States.