Statistical Table 1

Scotch Whisky - Incidence of Duty

Date			   Per   Per  |  Date		 Per	Per	 Per
			   75cl  LPA  |			 70cl	75cl	 LPA
--------------------------------------+--------------------------------------
13/11/1947		   1.11	 3.68 | 09/03/1982	-	4.34	14.47
12/04/1948		   1.23	 4.06 | 15/03/1983	-	4.56	15.19
26/07/1961 (10% Regulator) 1.35	 4.47 | 13/03/1984	-	4.64	15.48
15/04/1964		   1.50	 4.96 | 19/03/1985	-	4.73	15.77
07/04/1965		   1.70	 5.63 | 18/03/1986	-	4.73	15.77
21/07/1966 (10% Regulator) 1.87	 6.19 | 17/03/1987	-	4.73	15.77
20/03/1968 	 	   2.00	 6.61 | 15/03/1988	-	4.73	15.77
22/11/1968 (10% Regulator) 2.20	 7.26 | 14/03/1989	-	4.73	15.77
01/04/1973	 	   1.80	 5.95 | 20/03/1990	-	5.21	17.35
27/03/1974 		   1.98	 6.55 | 19/03/1991	-	5.69	18.96
15/04/1975		   2.57	 8.51 | 10/03/1992	5.55	5.94	19.81 
06/04/1976		   2.87	 9.49 | 16/03/1993	5.55	-	19.81
01/01/1977		   3.16 10.44 | 30/11/1993	5.55	- 	19.81
27/03/1980 		   3.56 11.87 | 08/12/1994	5.77	-	20.60
10/03/1981		   4.08 13.60 |
					07/03/2001	5.48	-	19.56

Notes

The 10% increases in the Spirt Duty in 1961, 1966 and 1968 were consolidated into the Spirit Duty by the Finance Act in the following years.
The duty was subject to Value Added Tax at 10% from 1st April 1973, 8% from 29th July 1974, 15% from 12th June 1979 and 17.5% from 15th April 1991
70 cl bottle mandatory from 1st January 1992 under EC Directive 75/106 (as subsequently amended)

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