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<p>Manufacturers of hand sanitiser do not need a licence, although anybody that uses
alcohol or alcohol waste within a manufacturing process must be authorised by HM Revenue
& Customs (HMRC).</p><p>To meet the additional demand for hand sanitiser, the
Government has been supporting manufacturers by ensuring they have access to the denatured
alcohol they need. Since the beginning of March, HMRC has fast-tracked the authorisation
of over 3 million additional litres of denatured alcohol for hand sanitiser production.</p><p>However,
in light of continuing high demand for duty free alcohol in these products, HMRC have
now announced several easements to their current requirements. Under these new measures
alcohol or alcohol waste held within an excise warehouse may be used, without HMRC’s
prior approval, to produce hand sanitiser without the payment of excise duty, provided
that the final product meets the World Health Organization’s formulation for Handrub.</p><p>Further
information on all the measures introduced by HMRC to support hand sanitiser production
can be found at: <a href="https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses"
target="_blank">https://www.gov.uk/government/publications/guidance-to-employers-and-businesses-about-covid-19/covid-19-support-for-businesses</a>.</p>
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