Spirits and denatured alcohol

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Last updated 7:51 PM on 4/19/26
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29 Terms

1
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Why do restrictions exist for the sale of spirits/denatured alcohol?

Can be used in manufacturing illicit drugs, explosive devices and inappropriately consumed

2
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What does the term spirits cover?

Any spirits - ethyl alcohol, all liquor missed with spirits

3
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What does the term spirits NOT cover?

Denatured alcohol - used separately to cover alcohol rendered unsuitable for drinking

4
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What are the 3 types of denatured alcohol?

  • Completely denatured (CDA)

  • Industrial denatured alcohol (IDA)

  • Trade specific denatured alcohol (TSDA)

5
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What act imposes restrictions on selling alcohol and requires persons selling intoxicating liquor to hold a justice’s license?

Licensing Act 2003

6
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When is a justice’s license not needed for selling intoxicating liquor?

Sale of spirits used as part of a medicine by a pharmacist - classified as medicinal product

7
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When would pharmacists need the justice’s license?

Selling tonic wines unless classified as medicinal products

8
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When can duty on spirits be claimed back in pharmacy?

Used solely for medicinal/scientific purposes

9
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Where must pharmacies obtain duty-free spirits from?

Excise warehouse - duty cannot be reclaimed for goods obtained from usual wholesalers

10
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What will a pharmacy be paid based on if alcohol 96% or ethanol 90% is requested on an NHS prescription alone or as an ingredient in a product to be used EXTERNALLY?

Dispensing IDA

11
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What will a pharmacy be paid based on if alcohol 96% or ethanol 90% is requested on an NHS prescription alone or as an ingredient in a product to be used INTERNALLY?

Pharmacy can claim back any duty paid to HMRC - unless claimed as rebate, must endorse rebate claimed

12
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What did completely denatured alcohol used to be known as?

Mineralised methylated spirit

13
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What is completely denatured alcohol used for?

Heating, lighting, general domestic use

14
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What is the standard formulation of CDA?

100 parts alcohol, 3 parts isopropyl alcohol, 3 parts methyl ethyl ketone and 1g denatonium benzoate

15
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What was the requirement for CDA prior to 2013?

Powdered aniline dye to formulation for purple colour

16
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Where can CDA be purchased from?

Pharmacies, DIY shops

17
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What is industrial denatured alcohol usually mixed with?

Wood naphtha or appropriate substance

18
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What act contains the legislation surrounding CDA, IDA, TSDA?

Denatured alcohol regulations 2005

19
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What is the main use of IDA?

Solvent for industrial purposes, external medicinal purposes

20
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What must pharmacies obtain to obtain IDA?

Written authorisation from HMRC which details what they are entitled to receive, purpose and conditions which must be observed

21
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Where can authorised pharmacists obtain IDA from in quantities of 20 or more?

Authorised producer or distributor/wholesaler

22
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Where can authorised pharmacists obtain IDA from in quantities of less than 20 litres?

Other authorised users e.g., other pharmacists

23
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What must pharmacies ensure about IDA?

  • Only use as set in authorisation

  • Keep records of dealing e.g., invoices, receipts, records of use, supply and all quantities held

  • Keep written signed orders from medical practitioner

  • Provide an annual return - requested HMRC

  • Keep stocks under lock and key, under control of pharmacist

  • Maintain storage arrangements - guided by local HMRC offices

  • Record results of stock takes, take action if discrepancies found

24
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What does supply for medical use of IDA mean?

Medical, veterinary, surgical or dental purposes other than internal administration

25
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What practitioners do not require authorisation from HMRC to obtain IDA from a pharmacy?

Medical or vet practitioners

26
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How do vets/medical practitioners obtain IDA?

Signed order or prescription

27
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What are the rules for supplying IDA on written order?

Any quantity below 3 litres, order must state quantity and class of IDA to be supplied, written order must be retained by pharmacist

28
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What are the rules for supplying IDA on prescription?

No requirement for patient/animal owner to have an authorisation, supply made same way as normal prescription, record of supply should be made

29
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