Taxes Over the Years

Question 1

What did the Excise Act of 1823 establish? What were the new rules?

Answer 1

Legalized whisky production in Scotland, making it less profitable to smuggle whisky. Also, set the stage for modern whisky production. After this act, legal whisky production gained a foothold and became the way to operate.

Act included:
-Licensing fee of $10 (pounds) to operate stills.
-Set duty on distilled spirits, rather than still size or wash size.
-Allowed for warehousing of distilled spirits before duty payments, leading to aging whisky in cask

Question 2

When did the Scottish government first tax Scotch whisky?

Answer 2

1644

Question 3

What were main rules in 2009 SW Reguations

Answer 3

general:
-Scotch must be mashed, fermented, distilled, aged and bottled in Scotland

-must be distilled in Scotland using only water, malted barley or other whole grain other cereals may be added, and yeast

-retain color, aroma and taste of its production and maturation

-minimum alcoholic strength of 40%

malting/mashing:
-only endogynous enzymes are permitted, no adding

fermenation:
-using only addition of yeast

distillation:
-to no higher than 94.8% avb

maturation:
-matured in Scotland for a minimum of 3 years in oak casks, no larger than 700L

additives:
-nothing added by water and caramel coloring - E150A

categories:
defines options:
Single Malt
Single Grain
Blended Malt
Blended Grain
Blended Scotch

labeling:
requires age statment represent youngest whisky on bottle