What is denatured alcohol?
Denatured alcohol is alcohol to which a substance has been added that makes the mixture unfit for human consumption.
There are two types of denatured alcohol:
- completely denatured
- partially denatured.
Completely Denatured (CDA)
Completely denatured alcohol is alcohol that has had a specific formulation added to make it unfit for human consumption. In 2017, the European Union (EU) introduced a common formulation to completely denature alcohol for all EU Member States. CDA can be transported throughout the EU using a simplified documentation system.
Partially Denatured (PDA)
Partially denatured alcohol is alcohol that has had a denaturant added other than the one specified for CDA. It is still considered unfit for human consumption but must travel under the Excise Movement and Control System (EMCS).
EU Member States may approve these formulations as they see fit. Member States can check any PDA arriving into their country to ensure it qualifies for a relief from Alcohol Products Tax.
Traders who wish to denature alcohol or distribute/receive denatured alcohol must be authorised to do so by Revenue. For further information about the authorisation process please see Setting up an excise business.