November 2025

December 2025

The history of Scotch whisky has to a significant degree been shaped by excise legislation, ever since the first tax was imposed on it by the Scots Parliament in 1644. The parliament 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.

Over the next two centuries, many changes were made to the legislation surrounding the taxation of whisky, but one factor that never changed was the determination of some distillers to operate illicitly, cutting out any proceeds for the treasury altogether.

In the early 1820s as many as 14,000 illicit stills were being seized each year, and it was estimated that more than half the whisky consumed in Scotland had been distilled without benefit of licence. In 1822 there were no fewer than 6,278 prosecutions for illicit distilling. 

The following year saw the passing of perhaps the most significant piece of legislation ever enacted in relation to Scotch whisky. The Act was an attempt – largely successful, as it turned out – to stifle the extensive trade in illicitly-distilled whisky.

The Excise Act encouraged legal distillation by cutting duty to 2s 5d per gallon, a historic reduction of more than 50 per cent, and a minimum still size of 40 gallons was sanctioned. A licence fee of £10 per annum was introduced, the concept of duty-free warehousing was developed, and distillers were free to export to England and overseas. 

One of the key figures behind the Excise Act of 1823 was the 4th Duke of Gordon, who had extensive estates throughout north-east Scotland, an area that was the very heartland of illicit distillation. Gordon proposed that if new legislation was put in place to make legal distilling more attractive, he and his fellow landowners would do all in their power to uphold the law as diligently as they could and evict anyone convicted of illicit distilling.

The advantages were perceived as being more revenue for the government, despite the lower level of duty, and opportunities for the lairds to make money out of the rash of whisky-making operations that would surely be built as a result of the proposed legislation. Remarkably, no fewer than 79 new distilleries were commissioned between 10th October 1823 and 9th August 1824, with the number of licensed distilleries rising from 111 in 1823 to 263 by 1825.

Perhaps the most significant name from a north-east of Scotland ‘Speyside’ perspective to join the list of legal distilleries was that of Glenlivet, where Captain George Smith began to distil legally at his Upper Drumin farm in 1824. However, Smith’s father, Andrew, had been distilling on the site since 1774, without ever feeling the need to acquire a licence! 
Glenlivet was notable as being the first distillery in the Highlands to be licensed in the wake of the 1823 Excise Act, with support from the Duke of Gordon. Not that the newly licensed Glenlivet flourished without interference, however. Many of Smith’s compatriots considered him a traitor for ‘going legit,’ and as he wrote some years later, they threatened to “…burn the distillery to the ground, and me at the heart of it. The laird of Aberlour presented me with a pair of hair-trigger pistols worth ten guineas, and they were never out of my belt for ten years.”

According to legend, Smith only ever had recourse to his pistols on one occasion. This occurred in a tavern where he stopped for refreshment after delivering some whisky to a customer, and involved a number of would-be thieves, keen to relieve wealthy travellers of their money. When they approached Smith, he drew one of his pistols and fired it into the fireplace. He was allowed to finish his drink in peace.
As a legitimate distillery, Glenlivet supplied high quality single malt to Scotland’s thirsty, expanding population centres to the south, and in terms of reputation, all other Speyside distilleries soon came to exist in its shadow.

One effect of the 1823 Excise Act was a move away from very small, localised licensed distilleries in southern and central Scotland, with larger whisky-making concerns reflecting the general trend towards bigger, more professional and integrated commercial activities across the UK. 
Indeed, Scotland had already witnessed a tendency towards the development of an industry focused on a relatively small number of extensive distilleries, with the likes of Kilbagie, Kennetpans, Glenochil, Cambus and Carsebridge among the most significant. This consolidation continued apace in the wake of the 1823 Act, though the Highlands were still characterised by a larger number of individually smaller distilling operations.

To give a clear idea of just how significant the 1823 Excise Act really was, many of the distilleries and single malts we now value most highly were licensed within a decade or so of its enactment. Not all of these were ‘new builds,’ of course, with some, usually farm-based, having previously operated under the radar without licenses.

The list of distilleries in question includes Balmenach, Ben Nevis, Benrinnes, cardhu, Edradour, Fettercairn, Glen Scotia, Glencadam, GlenDronach, Glenfarclas, Glengoyne, Glenkinchie, Miltonduff, Royal Lochnagar and Talisker   as well as many others no longer in existence.
While a very strong case can be made for declaring the 1823 Excise Act to be the single most important piece of excise legislation relating to Scotch whisky, a case can also be made for the 1860 Spirit Act which legalised the blending of malt and grain whiskies under bond for the first time. But that is another story for another day.

The Deil's awa wi' the Exciseman - Robert Burns

"The deil cam fiddlin' thro' the town, 
And danc'd awa wi' th' Exciseman; 
And ilka wife cries,  Auld Mahoun, 
I wish you luck o' the prize, man.

The deil's awa the deil's awa, 
The deil's awa wi' the Exciseman, 
He's danc'd awa he's danc'd awa 
He's danc'd awa wi' the Exciseman.

We'll mak our maut, and we'll brew our drink, 
We'll laugh, sing, and rejoice, man; 
And mony braw thanks to the meikle black deil, 
That danc'd awa wi' th' Exciseman.

There's threesome reels, there's foursome reels, 
There's hornpipes and strathspeys, man, 
But the ae best dance ere came to the Land 
Was, the deil's awa wi' the Exciseman.

The deil's awa the deil's awa , 
The deil's awa wi' the Exciseman, 
He's danc'd awa he's danc'd awa  
He's danc'd awa wi' the Exciseman."

…burn the distillery to the ground, and me at the heart of it.

In this intriguing piece, Gavin D. Smith delves into the relationship between taxes and the Scotch Whisky industry.

1823 EXCISE ACT

Historical

In our inaugural Blog entry, Guest writer Ian Buxton explores the seemingly unglamorous distillery mill. The unsung hero of whisky distilleries.

The Distillery Mill

Useful Info

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700ml

2018 Lalique Genesis Decanter

Macallan 72 Years Old

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Minor marks to transit box

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70 cl

44.4%

Gordon & MacPhail Generations

Mortlach 75 Years Old

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46.6%

Select Reserve

Macallan 51 Years Old 1948

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MacLeod's Extremely Rare Single Cask No.3447

Glen Grant 50 Years Old 1949

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42.3%

2023 Jaguar C-Type 70th Anniversary

Glenturret 32 Years Old

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Stains & wear to to box. A minor dent to box.

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57.4%

5th Release

Port Ellen 25 Years Old

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From Islay distillery Ardbeg, a non-chill-filtered 'guaranteed' ten years old single malt Scotch whisky.

Ardbeg 10 Years Old

Official

One of Scotland’s most iconic and recognisable brands, the Ardbeg of today is thanks to a take over by Glenmorangie in 1997. Prior to this it had fallen into a state of disrepair and suffered bouts of closures since the 1980s when the market lost the taste for Islay peat.

The distillery was founded in 1815 by the McDougall family and remained in private hands until the Distillers Company Limited and Hiram Walker bought into the distillery in 1959. In 2004, the parent company was acquired by Louis Vuitton Moet Hennessy who has enjoyed considerable success since. In 2021, to cope with growing demand, a new stillhouse was completed on the Ardbeg shoreline that is home to 2 new pairs of replica stills that will ensure more of its charismatic whisky is available for all of us to enjoy.

Ardbeg

Islay

Full Size

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February 2021

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43.8 2020 Release

Highland Park 50 Years Old 1968

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104.58 Litres

58.81%

Held In Bond At Aceo Ltd

Linkwood 2015 Hogshead Cask No.300733

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75 cl

Anniversary Malt

Macallan Over 25 Years Old 1964

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Please refer to images for general condition.

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46.8%

William & Catherine 2011

Macallan Royal Marriage

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Minor marks to box & label.

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54.1%

2008 Carn Mor Celebration of the Cask No.2114

Macallan 43 Years Old 1965

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43.2%

2021 Jaguar E-Type 60th Anniversary

Glenturret 30 Years Old

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No neck tag present.

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60.2%

Easter Elchies Seasonal Selection

Macallan 11 Years Old 1995

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Hunter Laing | 7th Release (6x70cl)

The Kinship Collection

52.5%

The Kinship 7th Release | Edition No.5

Highland Park 27 Years Old

44.5%

The Kinship 7th Release | Edition No. 4

Caol Ila 33 Years Old

48.8%

The Kinship 7th Release | Edition No. 3

Bunnahabhain 33 Years Old

61.5%

The Kinship 7th Release | Edition No. 2

Bruichladdich 18 Years Old

48.1%

The Kinship 7th Release | Edition No. 1

Bowmore 27 Years Old

54.2%

The Kinship 7th Release | Edition No. 6

Laphroaig 25 Years Old

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2024 Tsukuriwake Collection (4 x 70cl)

Yamazaki / Hakushu Suntory

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2024 Golden Promise Edition

Yamazaki Tsukuriwake

2024 Islay Peated Edition

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2024 Mizunara Edition

Yamazaki 18 Years Old Tsukuriwake

2024 Peated Malt Edition

Hakushu 18 Years Old Tsukuriwake

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Creases to the boxes of 2017, 2018, 2020 & 2021.

Set (1x75cl, 8x70cl)

Macallan Classic Cut 2017-2025

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58.4%

2017 Edition

Macallan Classic Cut

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51.2%

2018 Edition

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2019 Edition

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