19 January 2021 
Andrea Marshall, Tax Specialist
Excise Notice 47: duty free spirits – use in manufacture or for medical or scientific purposes has been updated because of the end of the Brexit transitional period, but some of you may not be aware of this Excise duty relief.
Paragraph 1.6 sets out when scientists can receive spirits free of duty, when used for "research, teaching or other laboratory use".
2.7 adds that scientific use includes:
analytical research or other laboratory purposes, or physical testing, please note: this does not include routine cleaning of work areas etc, you should apply to receive one of the denatured alcohol grades
teaching purposes
2.8 sets out guidance on "duty-free spirits in the trial of new medicinal products".
To apply for authorisation you need to complete Form EX240 Application for authority to receive duty-free spirits.
