The term “spirits” is defined as ethanol (ethyl
alcohol) and all mixtures, compounds and preparations containing
ethanol of a strength exceeding 1.2%, other than denatured alcohol.
Spirits duty is chargeable when spirits are delivered, from a distiller’s or excise warehouse, for home use. In certain circumstances, for example, if eligible for relief under the Duty-Free Spirits, duty can be remitted on spirituous products.
All other alcohols (eg methanol, propanol, butanol) are not chargeable with excise duty under the alcoholic duties charging provisions. However, they may be subject to hydrocarbon oil duties if used as a fuel.