Scotch Whisky first distilled

Whisky, Scotland's national drink, has been lovingly crafted throughout the country for centuries. So how many of us know when was Scotch Whisky first distilled? Keep reading to know

Whisky, Scotland's national drink, has been lovingly crafted throughout the country for centuries. There's over 100 working distilleries operating today (and counting!), each making whisky in their own unique way. Learn more about the history of this illustrious golden spirit.The Scots Parliament in 1644 passed an Excise Act fixing the duty at 2/8d (13p) per pint of aquavitae or other strong liquor - the Scots pint being approximately one third of a gallon. For the remainder of the 17th century various alterations were made to the types and amounts of duty collected. 

After the Union of the Parliaments in 1707, English revenue staff crossed the border to begin their lengthy attempts to bring whisky production under control. Ninety years later the excise laws were in such a hopeless state of confusion that no two distilleries were taxed at the same rate. Illicit distilling flourished, the smugglers seeing no good reason for paying for the privilege of making their native drink. 

After a lengthy Royal Commission, the Act of 1823 sanctioned legal distilling at a duty of 2/3d (12p) per gallon for stills with a capacity of more than 40 gallons. There was a licence fee of £10 annually and no stills under the legal limit were allowed. The first distillery came into ‘official’ existence in the following year and thereafter many of the more far-sighted distillers came over on to the side of the law. 

In 1840, the duty was 5d (2.5p) per bottle and by the beginning of the First World War it had risen to 1/81/2d (9p). In 1939, a typical bottle of Scotch whisky cost 14/3d (72p) of which 9/71/2d (48p) was duty. By 1992, after a succession of duty increases, the same bottle was costing around £10.80. The duty on it was £5.55, equivalent to £19.81 per litre of pure alcohol. 

In 1995, for the first time in one hundred years, the tax on Scotch whisky was reduced. Duty fell from £5.77 to £5.54 a bottle (70cl). In 1996, the tax on Scotch whisky was again reduced. 

Since 1973 the price of a bottle of whisky, including the Excise Duty, has been subject to a Value Added Tax.

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