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HMRC internal manual

Denatured Alcohol: main contents

From
HM Revenue & Customs
Updated
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Authorised users: Multi-premises businesses

Users with multi-premises businesses (e.g. local authorities, NHS management committees, retail chains, etc.) may be authorised to distribute IDA/TSDA to premises (e.g. schools, clinics, hospitals, branches, etc.) under their control subject to the following conditions:

  • The application made by the principal specifies all the locations where IDA/TSDA will be used and the purpose to which it will be put at those locations; and
  • Each site where IDA/TSDA is used is responsible for the security of product, maintaining records of stock and product usage.
  • The principal has overall responsibility for ensuring that the organisation has a clear audit trail for all denatured alcohol used.

Information on how to apply for multi-premises authorisation is contained in paragraph 10.5 of Notice 473.

A specimen multi-premises authorisation letter is included in this guidance at DNALC18000