The Scotch Whisky Association (SWA) has welcomed the continued freeze on spirits and additional support for the industry through a green energy fund, while the industry continues to face a 25% tariff imposed on Single Malt by the US government under a transatlantic trade dispute between aircraft manufacturers.
The duty rate on spirits remains £28.74 per litre of pure alcohol, meaning that of the £14.61 average price of a bottle of Scotch Whisky, £10.49 is collected in taxation through duty and VAT. The tax burden on Scotch Whisky remains 72%.