Published 23 March 2020

If you use the temporary measures, you still need to follow:

NOTE: HMRC will give at least 30 days notice before they withdraw these temporary measures.

 

If you’re already producing hand sanitiser

If you’re authorised to use duty-free spirit to produce hand sanitiser for hospitals

You’ll be automatically authorised to produce sanitiser for care homes.

Removal of limits on denatured alcohol and duty-free spirits used in the production of hand sanitiser

You do not need to apply to increase your annual usage limit if you’re already authorised to use trade specific denatured alcohol 1 or duty-free spirit to produce hand sanitiser for retail or hospital use.

If you’re authorised to use TSDA 6 or 7

You can produce hand sanitiser if you’re already authorised to use trade specific denatured alcohol 6 or 7.

 

If you want to produce hand sanitiser

If you want to produce or use denatured alcohol or duty-free spirit to make hand sanitiser you can use:

  • industrial denatured alcohol
  • trade specific denatured alcohol 1, 6 or 7
  • duty-free spirit - but only if the hand sanitiser is for supply to hospitals and care homes

You should apply to HMRC in the usual way, unless you’re a licensed distiller or gin manufacturer.

 

Licensed distiller or gin manufacturer

If you hold duty suspended ethanol in an excise warehouse, you can denature the ethanol by either:

You do not need to tell HMRC or get approval, but you must keep a record of the:

  • amounts of ethanol denatured 
  • method used

 

If you supply trade specific denatured alcohol or duty-free spirit

If you’re a licensed supplier of trade specific denatured alcohol or duty-free spirit and you’re supplying it for hand sanitiser, you do not need to restrict the volume supplied. But you should continue to:

  • inspect authorisations
  • record details of supplies made

Back To News