Denatured Alcohol Regulations

The legislation relating to spirits within Scotland has historically been different and was controlled by the Methylated Spirits (Sale by Retail) (Scotland) Act 1937. Many of the requirements of the 1937 Act were removed by the Deregulated Methylated Spirits (Sale by Retail) (Scotland) Order 1988. However, section 1(2), which prohibits the sale of methylated spirits to any person under the age of 14, still applies. In addition, the Denatured Alcohol Regulations 2005 also apply in Scotland. 

Denatured alcohol is controlled by Alcohol Liquor Duties Act 1979 and Denatured Alcohol Regulations 2005. There are three types of denatured alcohol, but in pharmacy we mainly encounter two types completely denatured alcohol (CDA), formerly known as mineralised... 

Completely Denatured Alcohol. Completely denatured alcohol (CD A) escapes the involved financial and administrative controls required of the other classifications of industrial ethanol. No tax is appHed, no bond is required, no permit is needed to enable a customer to purchase CD A. Requirements for records by both producer and user are minimal. These simplified regulations are possible because CDA is denatured with substances that render it totally unfit for beverage purposes. It is also unsuitable where odor is objectionable. CDA and products made from it are, however, governed by special labeling requirements of the BATE. Repackaging of completely denatured alcohol is permitted as long as labeling requirements are met. 

Grade C, Grade C wood alcohol (denaturing grade) shall comply with Internal Revenue Service Regulations SDAI of 26-CFR-212, Formulas for Denatured Alcohols ... 

The tax on liquor would make ethanol a prohibitively expensive laboratory reagent. Because ethanol is needed in a wide variety of commercial processes, however, laboratory alcohol is not taxed, but it is carefully regulated by the federal government to make certain that it is not used for the preparation of alcoholic beverages. Denatured alcohol—ethanol that has been made undrinkable by adding a denaturant such as benzene or methanol—is not taxed, but the added impurities make it unfit for many laboratory uses. 

CFR21 Formulas for Denatured Alcohol and Rum, Part 21, Title 27-Alcohol, Tobacco Products and Firearms, Code of Federal Regulations Office of the Federal Register, U.S. National Archives and Records Administration Washington... 

CFC 27, ch. 1, pt 21 (2009). Title 27 - Alcohol, tobacco products and firearms, chapter I - alcohol and tobacco tax and trade bureau. Department of the Treasury, part 21 - formulas for denatured alcohol and rum. Washington, Code of Federal Regulations. 

ATF. 2001. List of denaturants authorized for denatured spirits. Washington, DC. Bureau of Alcohol, Tobacco, and Firearms. Treasury. Code of Federal Regulations. 27CFR21.151. http //www.frwebgate. access. gpo. gov/cgi.bin/.., PART=21 SECTION= 151 YEAR=2001 TYPE=TEXT. September 17, 2001. 

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