Information on purchasing Absolute Alcohol or Industrial Methylated Spirits
The University has in place a licence which allows it to purchase pure or absolute alcohol and industrial methylated spirits for research and teaching purposes duty free. The following protocol must be followed in order to purchase these materials duty free:
- Request an APT2 form from the Safety Office (john.boyle@ucd.ie).
- Complete the form. The following information is required:
- Amount of alcohol being purchased
- Type of alcohol – e.g. ethanol 99.9% purity or IMS
- Supplier
- Send a University purchase order and the completed APT2 form to the supplier
- Once the product has been delivered, fill in the required information on the attached APT2 form and file your copy (copy no. 2). These APT2 forms must be readily available for inspection by the Revenue Commissioners at all times.
- Full records of all duty free alcohol use must be maintained in a suitable log book. Ensure that full records of the amount of alcohol or spirits held and record are kept, e.g.
Date |
Comment |
Amount In |
Amount Out |
Balance |
25/1/08 |
Delivery of Ethanol (APT2 ref: R25168) |
100 Litres |
|
100 Litres |
28/1/08 |
Lab 106 – Ann Other |
|
25 Litres |
75 Litres |
- All alcohol stored should tally with the log book. This may be audited by Revenue Inspectors.
- Stocks of duty free alcohol must be stored in a locked facility and access to this storage facility must be restricted.
All records regarding the use of alcohol products purchased duty free are subject to inspection by the Revenue Commissioners. These include the records of usage and all APT2 forms. All such records must be kept be kept readily available on the premises where the alcohol is stored.