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Duty on Whisky through the years

date	per 70cl bottle	per 75cl bottle	per proof gallon	per litre alcohol	VAT
1826	0.02		0.142	0.055
1830	0.02		0.175	0.067
1840	0.02		0.183	0.071
1853	0.03		0.233	0.090
1854	0.03		0.30	0.116
1855	0.04		0.40	0.154
1856	0.04		0.404	0.156
1860	0.05		0.50	0.193
1900	0.06	0.065	0.55	0.212
1909	0.08		0.74	0.285
1918	0.16		1.50	0.578
1919	0.27		2.50	0.963
1920	0.39	0.42	3.625	1.397
1939	0.45		4.125	1.589
1940	0.53	0.57	4.875	1.878
1941	0.53		4.875	1.878
1942	0.74		6.875	2.649
1943	0.85		7.875	3.034
1947	1.03	1.11	9.54	3.68
1948	1.14	1.23	10.54	4.06
1949	1.14		10.54	4.06
1961	1.25	1.35	11.59	4.47
1964	1.39	1.50	12.87	4.96
1965	1.58	1.70	14.60	5.63
1966	1.73	1.87	16.06	6.19
Mar 1968	1.85	2.00	17.14	6.61
Nov 1968	2.03	2.20	18.85	7.26
1973	1.67	1.80	15.44	5.95	10%
1974	1.83	1.98	17.00	6.55	8%
1975	2.38	2.57	22.09	8.51
1976	2.66	2.87	24.63	9.49
1977	2.92	3.16	27.10	10.44
1979	2.92	3.16	27.10	10.44	15%
1980	3.32	3.56	30.81	11.87
1981	3.81	4.08	35.30	13.60	17.5%
1982	4.05	4.34	37.56	14.47
1983	4.25	4.56	39.43	15.19
1984	4.33	4.64	40.18	15.48
1985	4.42	4.73	40.93	15.77
1986	4.42	4.73	40.93	15.77
1987	4.42	4.73	40.93	15.77
1988	4.42	4.73	40.93	15.77
1989	4.42	4.73	40.93	15.77
1990	4.86	5.21	45.03	17.35
1991	5.31	5.69	49.21	18.96
1992	5.55	5.94	51.42	19.81
Mar 1993	5.55	-	51.42	19.81
Nov 1993	5.55	-	51.42	19.81
1994	5.77	-	53.47	20.60
1995	5.54	-	51.34	19.78
1996	5.32	-	49.29	18.99
1997	-	-
1998	-

Notes:

1. Currently whisky is bottled at 40% alcohol/volume
2. 1 UK gallon = 4.5434 litres
3. 100% alcohol = 175 deg proof
4. 1 proof gallon = 1 gallon at 100 deg proof = 2.5956 litres pure alcohol (LPA)
5. 1 75cl bottle @ 40%/vol = 0.30 LPA
   1 70cl bottle @ 40%/vol = 0.28 LPA
6. Prices prior to 1971 have been converted from the old British currency system
7. Figures in bold have been taken directly from sources;
   Figures in italics have been calculated from other entries in the table using the figures above.
8. Duty was subject to VAT at the rates shown

Sources:

1. "Statistical Report 1996" and pamphlets; Scotch Whisky Association (values 1900 et seq.)
2. "The Original Scotch"; Michael Brander (values prior to 1900 and values per proof gallon)

(OCR-scanned document)

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