Is there a tax duty rebate available when alcohol is used for non-drinking purposes such as food production, chocolate production, or sanitizer manufacturing?

No. Members confirmed that alcohol used in food products and other non-drinking applications remains fully liable for duty. The key point: even in products where alcohol is a legitimate ingredient (sauces, chocolates, etc.), the duty liability does not change simply because the end use is non-drinking. Members noted that in most food products using alcohol, the alcohol content is such a tiny percentage of the final product that any duty saving would be minimal anyway. There is no rebate mechanism available to reclaim duty on alcohol destined for non-drinking purposes.