Law, Policy and Application: Art of manufacturing process
Remission of duty on spirits for use in art or manufacture
(1) Where, in the case of any art or manufacture carried on by any person in which the use of spirits is required, it is proved to the satisfaction of the Commissioners that the use of methylated spirits is unsuitable or detrimental, the Commissioners may, if they think fit and subject to such conditions as they see fit to impose, authorise that person to receive, and permit the delivery from warehouse to that person of, spirits for use in that art or manufacture without payment of the duty chargeable thereon - ALDA s10.
Policy and Application
In cases where a trader can prove to the satisfaction of the Commissioners that the use of denatured alcohol will be detrimental to a specific art or manufacturing process, then the use of DFS can be authorised. If in doubt, please contact the Alcohol Team for a definitive decision.