Notice: Excise Notice 47: duty free spirits – use in manufacture or for medical or scientific purposes

Information on what qualifies as medical use for duty-free spirits has been updated to include the production of hand sanitiser for use in hospitals or care homes.

This page has been updated because the Brexit transition period has ended.

Information added about temporary changes to the use and supply of denatured alcohol and duty-free spirits, to stop the spread of coronavirus (COVID-19).

Paragraphs 1.2, 1.3,1.4,1.5,1.6, 4.1 and 5.1 have been updated to reflect changes effective from December 2016.

First published.