The Tax Trap: Mark Kent on the "Unfair" Duty on Scotch Whisky

Cask to Glass · Oct 1, 2026 · 30m

Is Scotch Whisky "unfairly" taxed in the UK compared to other drinks?

Yes, says Mark Kent, CEO of the Scotch Whisky Association. "72% of the cost of an average bottle of Scotch goes on tax of one form or another," he says.

And it's sometimes cheaper to buy whisky shipped to other countries than to buy it in Scotland because the UK has the fourth highest level of excise duty on spirits in Europe, and the highest in the G7 group of nations.

"Scotch falls under spirits," he says, "and 70% of all spirits made in the UK are made in Scotland." Consequently excise duty on Scotch per litre of alcohol…