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    Whisky · History · Short entry

    Excise Act 1823

    A UK act that set one duty for Scotland and Ireland, halved it, allowed duty-free storage in bond and introduced a £10 annual distilling licence. Legal distilling grew quickly and illicit distilling declined.

    Location: Westminster, London, United Kingdom

    1823

    Uniform duty for Scotland and Ireland charged on spirit actually produced, halved to two shillings per proof gallon; bonded storage without duty until sale or export; an annual £10 licence.

    Why it mattered

    It drew small and illicit distillers into the licensed trade; Irish distilleries rose from 40 in 1823 to 79 in 1830.

    The act and its effects

    According to Connolly's study of its Irish consequences, the 1823 Act set a uniform rate of duty for Ireland and Scotland, charged on the spirit actually produced and on its strength rather than on a still's potential output; allowed spirit to be stored in bond until sold or exported; halved spirit duty to two shillings per proof gallon; and introduced an annual distilling licence of £10. Irish distilleries rose from 40 in 1823 to 79 in 1830. Detections of illicit distilling in Scotland fell from 692 in 1834 to 6 in 1874.

    Accounts differ on the exact duty: Whisky Magazine gives 2s 5d per gallon and a minimum still size of 40 gallons, which Connolly does not mention. In Speyside, George Smith of Glenlivet took out a licence after the Act (see The Glenlivet).

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