Name: Whyte & Mackay 21 Year Old
Brand: Whyte & MacKay
SKU: 1470278
Price: 55.72 GBP
Availability: SoldOut

Whyte & Mackay 21 Year Old sold for £55.72 in Just Whisky's February 2026 auction. A beautiful decanter filled with 21-year-old whisky. This very special…

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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

We've compiled a list of codes to make it easy to find out what whisky is inside each bottle from the Scotch Malt Whisky Society. The first digits relate to the distillery, and the numbers after the dot (.) relate to the number of the release, from that distillery. Sometimes you'll see a letter preceding both -that relates to the type of liquid in the bottle, for example a "G" means it's a Grain whisky.

SMWS Bottle Codes

Useful Info

We're excited to partner with Rothes Sports Development Group this month to raise money for a great cause. The charity was formed in 2025 to enchance local health, welfare and sporting opportunities in and around Rothes, Moray.

Rothes Sports Development Charity Auction

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

The Distillery Mill

Bottle & Box Dirty

A beautiful decanter filled with 21-year-old whisky. This very special blend has been created using only the master blenders selection of finest malt and grain whiskies, matured in oak casks for at least 21 years.

Whyte & Mackay 21 Year Old (75cl)

Official Bottling

Whyte & MacKay

Rest of World

Full Size

whyte_mackay_21_year_old_75cl.jpg

75 cl

(75cl)

Whyte & Mackay 21 Year Old

whyte_mackay_21_year_old_75cl_2789608_084384.webp

whyte_mackay_21_year_old_75cl_2789609_837111.webp

Marks to labels.

macallan_10_years_old_sherry_wood_pre_2018_431842.jpg

70 cl

Sherry Wood (Pre-2013)

Macallan 10 Years Old

macallan_10_years_old_sherry_wood_pre_2013_2789020_069746.webp

macallan_10_years_old_sherry_wood_pre_2013_2789021_006145.webp

glentauchers_6_years_old_2014_2021_matthew_adams_sherry_hogshead_no9900324_2785876_832415.webp

2021 Matthew Adams Sherry Hogshead No.9900324

Glentauchers 6 Years Old 2014

glentauchers_6_years_old_2014_2021_matthew_adams_sherry_hogshead_no9900324_2789039_157567.webp

glentauchers_6_years_old_2014_2021_matthew_adams_sherry_hogshead_no9900324_2789040_983716.webp

Minor scratch to label

crabbie_25_years_old_speyside_limited_edition.jpg

46.6%

Limited Edition

Crabbie 25 Years Old Speyside

crabbie_25_years_old_speyside_limited_edition_2789216_991680.webp

crabbie_25_years_old_speyside_limited_edition_2789217_351818.webp

crabbie_25_years_old_speyside_limited_edition_2789218_445144.webp

crabbie_25_years_old_speyside_limited_edition_2789219_480979.webp

crabbie_25_years_old_speyside_limited_edition_2789220_207573.webp

glengoyne_30_years_old_2020_limited_release_244885.jpg

46.8%

2020 Limited Release

Glengoyne 30 Years Old

glengoyne_30_years_old_2020_limited_release_2737069_673590.webp

glengoyne_30_years_old_2020_limited_release_2737070_226146.webp

Minor creases to box

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Ardbeg 1977

ardbeg_1977_limited_edition_2735542_971069.webp

ardbeg_1977_limited_edition_2735543_967015.webp

Stickers to boxes and labels (5 from 6), minor marks to one box.

The Harmony Collection (6x70cl)

Macallan Rich Cacao

macallan_rich_cacao_the_harmony_collection.jpg

44% vol

2021 The Harmony Collection

macallan_rich_cacao_the_harmony_collection_6x70cl_2735268_877796.webp

macallan_rich_cacao_the_harmony_collection_6x70cl_2735269_446175.webp

glenugie_29_years_old_smws_9911_2735072_181812.webp

43.4%

SMWS 99.11

Glenugie 29 Years Old

glenugie_29_years_old_smws_9911_2735073_835278.webp

Custom/DIY Label has Wear & Discolouration

macallan_18_years_old_1988_custom_label_for_cox_enterprises_75cl_768580_661480.jpg

Whyte & Mackay 21 Year Old

Specifications

Similar Whyte & MacKay results

Macallan 51 Years Old 1948

Kilkerran Heavily Peated 9 Years Old 2015

Springbank 5 Years Old

Bidders also considered

Macallan 10 Years Old

Glentauchers 6 Years Old 2014

Crabbie 25 Years Old Speyside

Whyte & Mackay 21 Year Old

Specifications

OriginRest of world

Similar Whyte & MacKay results

Macallan 51 Years Old 1948

Kilkerran Heavily Peated 9 Years Old 2015

Springbank 5 Years Old

Bidders also considered

Macallan 10 Years Old

Glentauchers 6 Years Old 2014

Crabbie 25 Years Old Speyside