COVID-19 information and advice for taxpayers and agents

Relief from Excise Duty (Alcohol Products Tax) for the manufacture of hand sanitiser products

A relief from APT will continue to apply to alcohol used in the production of a range of medicinal and other products, such as hand sanitisers. To benefit from this relief, producers must apply to Revenue to be authorised to receive alcohol for this purpose.The production of hand sanitiser products must be approved by the Department of Agriculture, Food and the Marine before being made available for sale or use. See: http://www.pcs.agriculture.gov.ie/