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