The liquids and solids remaining after distillation are not wasted, nor are they allowed to pollute rivers or coastlines. In recent years the Scotch Whisky industry has invested heavily in developing methods of treating the residue of distillation so that it now makes an important contribution to the animal foodstuffs industry.
Most distilleries now possess by-products plants or, in the case of smaller distilleries in remote areas, send their waste material to the area plants which process it into dark grains. These are extremely rich in protein and are sold in palletised form to farmers who use them to enrich cattle food.
(a) Sales Under Bond are sales on which the Excise Duty has not been paid. The goods are consigned to a bonded duty-free warehouse.
(b) Sales Duty Paid are sales on which the Excise Duty has already been paid.
Whisky has been distilled in Scotland for hundreds of years. There is some evidence to show that the art of distilling could have been brought to the country by Christian missionary monks, but it has never been proved that Highland farmers did not themselves discover how to distil spirits from their surplus barley.
The earliest historical reference to whisky comes much later, Mr J Marshall Robb, in his book ‘Scotch Whisky’, says: ‘The oldest reference to whisky occurs in the Scottish Exchequer Rolls for 1494, where there is an entry of ‘eight bolls of malt to Friar John Cor wherewith to make aquavitae’. A boll was an old Scottish measure of not more than six bushels. (One bushel is equivalent to 25.4 kiIograms)
What is the history of charging duty on Scotch Whisky?
The Scots Parliament in 1644 passed an Excise Act fixing the duty at 2/8d (13p) per pint of aquavitae or other strong liquor - the Scots pint being approximately one third of a gallon. For the remainder of the 17th century various alterations were made to the types and amounts of duty collected.