09 April 2020 
Andrea Marshall, Tax Specialist
HMRC have emailed the following alert to BUFDG.
Temporary measure to allow duty-free spirits (DFS) to be moved from universities and colleges to hospitals for medical use.
As part of HMRC’s response to COVID-19 and the associated increased demand from hospitals for duty-free spirits (DFS), HMRC has introduced the following temporary measure for universities and colleges that have an authorisation to receive and use DFS.
With immediate effect an additional general condition is included in authorisations held by universities or colleges to receive and use DFS for scientific or medical purposes that allows unwanted or unused DFS to be disposed of by donating or supplying that DFS to hospitals, provided the hospital has an authorisation to receive and use DFS. Full records must be kept by the university or college of the amounts of DFS supplied and the name and address of the hospital the DFS was supplied to. There is no need to apply to HMRC to make use of this condition.
This measure is temporary. HMRC will provide at least 30 days’ notice before the measure is withdrawn.
