Technical Guidance: Can used Duty Free Spirits be purified and re-used?
Yes. An extra statutory concession (ESC) was signed in September 1996 to allow this. The ESC allows authorised Duty Free Spirits users (under ALDA sections 8 and 10) to recover spirits by distillation provided a licence to rectify is taken out under section 18(1) of ALDA. The requirements of section 21 of ALDA, which allows only duty paid spirits to be rectified, and Part II of the Spirits (Rectifying, Compounding and Drawback) Regulations 1988, which regulates the control of rectifiers, are waived.
The spirits may also be removed to a Denatured Alcohol Producer’s premises for conversion to Denatured Alcohol. This process is detailed in Denatured Alcohol guidance.