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HMRC internal manual

Spirits Production Manual

From
HM Revenue & Customs
Updated
, see all updates

Technical guidance: What are spirits?

The term ‘spirits’ is defined as ethanol (ethyl alcohol) and all mixtures, compounds and preparations containing ethanol of a strength exceeding 1.2%, other than denatured alcohol.

Spirits duty is chargeable when spirits are delivered, from a distiller’s or excisewarehouse, for home use. In certain circumstances, for example, if eligible for reliefunder the Duty-Free Spirits, duty can be remitted on spirituous products.

All other alcohols (for example, methanol, propanol, butanol) are not chargeable with excise duty under the alcoholic duties charging provisions. However, they may be subject to hydrocarbon oil duties if used as a fuel.