HMRC internal manual

Denatured Alcohol: main contents

DNALC2100 - The Denatured Alcohol System: System objectives

  • To facilitate the use of alcohol for certain industrial, medical and scientific purposes free of duty;
  • To licence, authorise, enter and approve, as appropriate, producers, distributors and users of denatured alcohol and inform them of their obligations according to the regulations and Departmental requirements; and
  • To identify risks to the revenue and assign control resources to meet those risks effectively, efficiently and economically without unduly restricting trade.