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APT2 Form for Duty Free Alcohol

APT2 Form for Duty Free Alcohol

The Alcohol Products Tax (APT) Regulations 2004 provide for the receipt of alcohol products without payment of Alcohol Products Tax for defined uses. The University SIRC Office administers the licence procedure for the University which allows the purchase of pure or absolute alcohol and industrial methylated spirits for research and teaching purposes duty free.

  • University College Dublin's SIRC Office administers APT2 forms to University members only.

All records regarding the use of alcohol products purchased duty free are subject to inspection by Revenue Commissioners – including the records of usage and all APT2 forms. All such records must be kept and readily available on the premises where the alcohol is stored.

In order to purchase these materials duty free, Schools/ Units must:

  1. Request an APT2 form by email to sirc@ucd.ie with the following information:
  • Details of the amount of ethanol or Industrial Methylated Spirits (IMS) being ordered,
  • Name of the supplier,
  • Your details and the name of your PI (if applicable),
  • Location to send the form to and the premises at which the spirit is to be received and used.

2. Send University purchase order and completed APT2 form, including all attached copies, to the supplier.

3. Once the product is delivered to you, you will receive Copy 2 and 3 of the APT2 form back. Complete the required information (part 3 on Copy 2 and Copy 3) on the attached APT2 form, return Copy 3 to the consigner/ supplier and retain and file Copy 2.

Your filed APT2 forms must be always readily available for inspection by Revenue Commissioners.

  • Maintain records of all alcohol products in use, including volumes, in use by, location, storage arrangements and purpose of use. Use a suitable logbook detailing full stock records of all duty-free alcohol received and used, e.g.
  • Date Details Amount In Amount Out Balance
    01/10/21 Delivery of Ethanol - APT2 Ref: S21455 100L   100L
    03/10/21 Lab 101 - A.N. Other   10L 90L

  • Ensure that all duty-free alcohol stored tallies with the logbook as this may be audited by Revenue Inspectors.
  • Store stocks of duty-free alcohol in a suitable secure locked facility and ensure that access to this storage facility is restricted with records of access documented and kept. These documents may be audited by Revenue Inspectors.
  • Ensure that such spirits are used for no purpose other than that for which authorisation has been granted i.e., research and teaching purposes.

Contact UCD SIRC Office

University SIRC Office, Roebuck Castle, University College Dublin, Belfield, Dublin 4, Ireland.
T: +353 1 716 8771 | E: sirc@ucd.ie