Why is Scotch Whisky so expensive in Britain?

Because taxation is extremely high, accounting for around 70% of the retail price of a bottle of standard blended whisky.

This includes Value Added Tax which is levied on the total retail price, including Excise Duty. The remainder of the retail price goes towards paying for manufacturing and storage costs, transport, advertising, selling, administration expenses and wholesale and retail profits. The Government is thus by far the biggest beneficiary.

© SWA 1995