DFS key facts

Contains public sector information licensed under the Open Government Licence v1.0

In accordance with HM Revenues and Customs Notice 47 concerning the use of Duty Free Spirits (DFS) for medical and scientific purposes, DFS should only be withdrawn “in the quantities you need for immediate use for an approved purpose.” (7.2)

The University is “permitted only to receive DFS from an Excise warehouse for the purposes specifically set out in your [MSS’s] letter of authority. The law does not allow for any other operation or transaction to be carried out.” That letter approves the following uses only:

· Teaching and research purposes (*see notes at 2.7)

· Specialised staining in microscopy

· Storage of pathological specimens

· Recrystallisation of chemicals and organic products

· Extraction and separation of organic products

· Making of reagent solutions

· Internal mechanical preparations

· Sterilisation of incubators, flowhoods and stages/microscopes

*2.7 What qualifies as scientific use?

Included in the scientific uses of DFS are:

• 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, and
• commercial project research and development where small quantities of spirits only are required.

3.4 Can I use DFS for cleaning?

• Duty-free spirits cannot be used for general cleaning or other purposes.
• As explained in paragraph 1.6 [actually 1.5], if you can prove that the use of denatured alcohol is unsuitable for the specialised cleaning operations you need to perform, then DFS may be used to carry out those specific cleaning operations. For example, DFS may be used to flush out pipework and other apparatus as an integral part of a manufacturing process, such as the manufacture of pharmaceuticals or fine chemicals.

7.2 What should I do when I want to use some of my stock?

“Unless we [HMRC] have given you special permission, you may not use DFS in a room in which duty-paid spirits, methylated spirits or other industrial alcohols are used.”