In most jurisdictions, the sale of ethanol, as a pure substance, or in the form of alcoholic beverages, is heavily taxed. In order to relieve non-beverage industries of this tax burden, governments specify formulations for denatured alcohol, which consists of ethanol blended with various additives to render it unfit for human consumption. These additives, called denaturants, are generally either toxic (such as methanol) or have unpleasant tastes or odors (such as denatonium benzoate).
Specialty denatured alcohols are denatured alcohol formulations intended for a particular industrial use, containing denaturants chosen so as not to interfere with that use. While they are not taxed, purchasers of specialty denatured alcohols must have a government-issued permit for the particular formulation they use and must comply with other regulations.
Completely denatured alcohols are formulations that can be purchased for any legal purpose, without permit, bond, or other regulatory compliance. It is intended that it be difficult to isolate a product fit for human consumption from completely denatured alcohol. For example, the completely denatured alcohol formulation used in the United Kingdom contains (by volume) 89.66% ethanol, 9.46% methanol, 0.50% pyridine, 0.38% naphtha, and is dyed purple with methyl violet.