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.
