Spirits e-book Flashcards
There are restrictions on spirits and denatured
alcohol because:
- They can be used in the manufacture of illicit drugs
- They can be consumed
- They can be used to manufacture explosive devices
The word ‘Spirits’ used in this eBook means
any spirits including ethyl alcohol and including all liquor mixed with spirits. It does not include denatured alcohol.
Denatured alcohol is alcohol that has been made unsuitable for drinking by adding denaturants. Denatured alcohol was formerly known as methylated spirits. Once alcohol has been denatured it is difficult to reverse. If denatured alcohol is consumed it can lead to blindness or death. It has a bitter taste
There are three types of denatured alcohol:
- Completely Denatured Alcohol (CDA)
- Industrial Denatured Alcohol (IDA)
- Trade Specific Denatured Alcohol (TSDA)
TSDA is not routinely supplied from a community pharmacy. It is used in the manufacture of perfumery, toiletries, cosmetics and medicated creams and ointments.
Intoxicating Liquor
The Licensing Act 2003 puts restrictions on selling alcohol. Intoxicating liquor can only be sold by a person holding a justice’s licence.
However a licence is not required for the sale of spirits made up in a medicine by a pharmacist as this is a medicinal product. Pharmacies are occasionally asked if they sell ‘tonic wines’. These fall under the Licensing Act 2003 and are classified as ‘alcoholic beverages; and therefore sale will be prohibited by professional restrictions. However if tonic wine is classified as a
medicinal product then it is exempt from the Licensing Act 2003 and is not an alcoholic beverage and can be sold.
Duty on Spirits
All spirits (or products containing spirits) imported into the UK are subject to import duty (tax) and spirits made in the UK are subject to excise duty. The duty can be claimed back if it can be proved by HM Revenue and Customs (HMRC) that the spirits were solely used for medicinal or scientific purposes e.g. the manufacture of homeopathic medicines. In this case the pharmacy must obtain duty free spirits from an ‘excise warehouse’ as duty cannot be reclaimed for goods obtained from usual wholesalers. Duty free spirits cannot be sold for non-medicinal purposes. For example, duty free spirits are often used to make Ginger Tincture. This tincture cannot then be sold to members of the public for use in ginger wine recipes.
Payment by the NHS for dispensing Ethyl alcohol
If Alcohol 96% or Ethanol 90% (or any other dilute ethanol) is requested on an NHS prescription for use either alone or as an ingredient in a product to be used externally the pharmacy will be paid based on Industrial Denatured Alcohol.
If Alcohol 96% or Ethanol 90% (or any other dilute ethanol) is requested on an NHS prescription for use either alone or as an ingredient in a product to be used internally the pharmacy can claim back any duty paid to HMRC, unless they have already claimed this rebate, where they must endorse the prescription “rebate claimed”.
Completely denatured alcohol
(CDA) is also known as mineralised methylated spirits. The standard formulation for CDA produced in the UK is with every 100 parts by volume of alcohol mix 3 parts by volume of isopropyl alcohol, 3 parts by volume of methyl ethyl ketone and 1g of denatonium benzoate. Prior to 2013, the powdered aniline dye (methyl violet) was required to be added to give it a purple colour, in order to prevent accidental ingestion. This is now optional, although some manufacturers may still choose to add the dye.
CDA is used for heating, lighting and general domestic used such as camping stoves and as a cleaning aid. CDA is also sold in DIY stores as well as pharmacies.
CDA can be purchased by the pharmacy from wholesalers in any quantity. No restrictions are placed on retailing and no records of sale are required. HM Revenue and Customs, however, can inspect for the suitability of storage.
Industrial Denatured Alcohol
(IDA) is also known as Industrial methylated spirits (IMS). IDA is available in different strengths e.g. 95% and 99%. It consists of 95 parts by volume of alcohol and 5 parts by volume of wood naphtha, or a substitute for wood naphtha. Natural wood naphtha is made from the distillation of wood.
Nowadays natural wood naphtha is not widely available but substitute wood naphthas that have the same properties as natural wood naphtha can be used.
The standards for wood naphtha, substitutes for wood naphtha and other denaturants and dyes used in the formulations for CDA, IDA and TSDAs are given in paragraphs (7) to (11) of the schedule to the Denatured Alcohol Regulations 2005 (HM Revenue and Customs, 2013). IDA is used for industrial purposes, as a solvent,
and for external medical purposes.
Obtaining IDA
Retail and hospital pharmacists need written authorisation from HM Revenue and Customs to obtain (receive) IDA. The authorisation states what they are entitled to receive, what it can be used for and the conditions which must be observed.
Authorised pharmacists may obtain IDA from an authorised producer or distributor (wholesaler) in quantities of 20 litres or more.
Authorised pharmacists may obtain IDA in quantities of less than 20 litres from other authorised users i.e. other pharmacists.
Supply is on the condition that users furnish the supplier with a copy of their authorisation to receive before a sale is made.
As an authorised user a pharmacist must:
• Only use IDA as set out in the authorisation (the conditions will be set by HMRC)
• Keep records (e.g. invoices) of all dealings, i.e. receipt, use, and supply, and keep records of all quantities held
• Keep written signed orders from medical practitioners
• Provide an annual return, if requested by HMRC
• Keep stocks under lock and key and under the control of the pharmacist or a person appointed by the pharmacist
• Local HMRC may require storage arrangements
• Record the results of stocktakes and actions taken if discrepancies found
Sale and Supply of IDA
If pharmacists supply IDA (not for medical use) they must only supply for the purpose stated on the user’s authorisation. They must keep a copy of the authorisation. Quantities of less than 20 litres can be supplied to authorised users.
Sale and Supply of IDA for medical use
Supply for medical use means medical use means medical, veterinary, surgical or dental purpose other than administration internally.
Medical and veterinary practitioners do not need to be authorised by HMRC to obtained IDA from an authorised pharmacist for ‘medical use’.
Supply is requested either by signed order from a prescriber or by prescription. Prescriber means medical or veterinary practitioner, which includes dentists, nurses and chiropodists.
Supply by written order from a prescriber:
1. Any quantity not exceeding 3 litres can be supplied
2. The order requires quantity and class of denatured alcohol to be supplied
3. The written order should be retained by the pharmacist
Supply on prescription:
1. There is no requirement for the patient / animal owner to have an authorisation
2. Supply as a normal prescription HMRC requires records to be made of all supplies including those against both NHS and private prescriptions and signed orders.
A local vet requires some IDA for use in his practice. He requires 22 litres and provides a signed order. Can you provide this to him?
No, because the maximum amount that can be supplied to vets is 3 litres
Pharmacies are required to have authorisation from HMRC
before they can obtain IDA. Quantities of 20 litres or more can be obtained from wholesalers (only quantities of less than 20 litres can be obtained from pharmacies). Once the Pharmacist has obtained the IDA from the wholesaler the limit to what can be supplied to medical practitioners on signed order is 3L.
One of your regular customers, a lady who runs a household cleaning business, requests 1 litre of CDA for use in her business.
Can you supply this product?
Yes, you can supply 1 litre of CDA from pharmacies.
There is no restriction on the sale of CDA.
A young man, who is unknown to you, requests 1 litre of CDA for use with a camping stove. Can you sell this?
Yes, there are no restrictions on the amount of CDA you can sell
