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HMRC internal manual

Denatured Alcohol: main contents

The Denatured Alcohol System: Why have a denatured alcohol system?

The denatured alcohol system minimises the risk of alcohol used for industrial, medical and scientific uses being diverted to the illicit manufacture of alcoholic beverages. The system ensures that such alcohol is made unsuitable for drinking by the addition of denaturants prior to despatch to the end user. Once denatured to UK standards, all classes of denatured alcohol are relieved of duty.