If you use the temporary measures, you still need to follow:
- HMRC guidance about producing, supplying or using denatured alcohol
- guidance about record keeping and other requirements on the Health and Safety Executive’s website, to make sure sanitiser products are safe to use
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:
- producing a hand sanitiser that meets World Health Organisation (WHO) formulations for handrub
- meeting the formulations of industrial denatured alcohol, or trade specific denatured alcohol 1, 6 or 7
You do not need to tell HMRC or get approval, but you must keep a record of the:
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