Revenue eBrief No. 088/24
19 March 2024
Denatured and Undenatured Alcohol Products Manual
This new Tax and Duty Manual - Denatured and Undenatured Alcohol Products - provides information and guidance on:
(i) the receipt and use of denatured and undenatured alcohol products without the payment of Alcohol Products Tax (APT).
(ii) the applicable authorisation, control and compliance procedures, previously contained in the Alcohol Products Tax Manual.
(iii) the denaturing of alcohol products.
It consolidates relevant information previously contained in the Alcohol Products Tax and Reliefs Manual and in Notice No.1887 - Procedures relating to: (a) Receipt and use of denatured and undenatured alcohol products without payment of Alcohol Products Tax and (b) The denaturing of alcohol products.
Notice No.1887 is withdrawn upon publication of this manual.