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HMRC internal manual

Denatured Alcohol: main contents

Supply of denatured alcohol: Supply in the UK

Information on who can be supplied with denatured alcohol in the UK and procedures to follow are contained in section 8 of Notice 473.

Subject Law (all references to Denatured Alcohol Regulations 2005 unless otherwise stated)
No control on the supply of CDA Regulation 12
IDA and TSDAs may only be supplied to an authorised user Regulation 14(a)(i)
IDA and TSDAs may only be supplied to someone who has given his supplier a copy of his authorisation Regulation 14(a)(ii)
IDA and TSDAs must not be supplied for an unauthorised use Regulation 14 (b)
Supply of IDA by pharmacists for medical use Regulation 15(1)(b)
Supply of IDA and TSDA to Isle of Man Regulation 15(2) and (3)