HC Deb 15 April 1958 vol 586 c68

While we are on the subject of stimulants, I also propose to make a small change relating to methyl alcohol. When it is purified, methyl alcohol is liable to the same duties and revenue controls as potable spirits. This is slightly anomalous, for methyl alcohol is a poison and so cannot be recommended as an alcoholic beverage. In fact, it is used for industrial and scientific purposes and the duty is largely repaid or remitted. I propose therefore, to simplify matters by cancelling from 1st August the liability to duty as spirits. This will involve a loss of a few hundred pounds of revenue, but will secure a far greater saving of administrative expense and effort. The protective duty of 33⅓ per cent. on imported methyl alcohol will not be affected.

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