1204 – ‘customary dues at the ports’, should be accounted directly to the State Exchequer, and payable to King John. Legislation concerning Customs can be traced to King Edward the First (1272-1307)
1298 - ‘custodes custumae’ were appointed in certain ports to take direct charge of the collection of Customs for the crown.
1494 – First written record of the production of aqua vitae by a Friar John Cor for the Scottish Royal Court.
“To Friar John Cor, by order of the King, to make aqua vitae VIII bolls of malt.” — Exchequer Rolls 1494–95, Vol x, p. 487
1505 – Barber Surgeons in Edinburgh granted charter to sell whisky.
1577 – Raphael Holinshead writes his Chronicles of England, Scotland and Ireland; extolling the value of uisge beatha
1590 – First recorded export of whisky to Ireland
1608 – Licence granted to produce whiskey at Bushmills in Ireland by King James I
1643 – The regulation of the collection of Customs was entrusted to a parliamentary committee whose members were appointed commissioners and collectors of Customs, forming in effect a Board of Customs.
The Board of Excise was established by the new puritan Cromwell’s Long Parliament, to organize the collection of Duties in London and the provinces.
The first Excise tax in the British Isles was levied at 8d per gallon. At first a wide range of commodities was covered, but when the Duties were extended beyond the districts which parliament controlled, to cover the whole country, they were confined to alcoholic liquor only. – Bruichladdich 2009
Originally intended for one year only, it has remained to this day.
1644 - The Scottish Covenanting parliament introduced the Malt Tax
It was an unpopular piece of legislation and was incredibly difficult to collect. The tax remained in force until 1707. The Scots Parliament passed an Excise Act fixing the Duty at the equivalent of 13p per pint of aquavitae or other strong liquor – the Scots pint being approximately one third of a gallon or 1.5 litres! For the remainder of the 17th century various alterations were made to the types and amounts of Duty collected. – Bruichladdich 2009
1660 – Excise Duty was settled by statute despite widespread protest in 1660.
1675 – Robert Boyle describes and idea for a new type of hydrometer
1683 - A permanent Board of Excise for England and Wales was established with separate Boards for Ireland in 1682, and Scotland in 1707.
1688 - Malt tax increased considerably as first duty on alcoholic strength is enforced
1689 – Ferintosh Distillery is burnt down by supporters of James II
1690 – The earliest reference to a specific distillery in the Acts of the Scottish Parliament appears, when mention is made of the famous Ferintosh distillery (on the Black Isle, near Inverness) owned by Duncan Forbes of Culloden
1704 - Cromwell’s Malt Tax lifted from Scotland for the duration of the War of the Spanish Succession to 1714
1707 – After the Act of Union of Parliaments, . The Scottish Excise Board, manned by English officials, was established in Edinburgh to harmonise Duties in British Isles. English revenue inspectors (gaugers) began their arduous attempt to bring whisky production under control. Illicit distilling flourished, the smugglers seeing no good reason for paying for the privilege of making their native drink, the tax being seen as an English imposition. Smuggling (from the German for importing illegally) became an acceptable practice for some 150 years to come. Islay was exempt from paying any taxation or excise to the Crown as “In Farm” Duties were paid instead directly to the laird of the island for the next 100 years.
1714 – Malt Tax reinstated. The variance in measurements often found Scotland unfairly taxed, the Scots rioted and much blood was shed in the resulting military suppression.
1725 - Glasgow Malt Tax Riots – 14 shot dead by the Army under General Wade after threats to stone Excise officers. The matter was finally settled by imposing a malt duty at half the English rate.
1738 – First known reference to ‘whisky’ a corruption of ‘Usige Beatha’.
1741 – Cambusbarron distillery, founded
1751 – Gilcomston Distillery, Aberdeen founded
1752 – Portee Distillery, founded
1755 – Dunbeath Distillery, founded
1757 – Kilbeggan Distillery is possibly founded?
1758 – Robert (Rabbie) Burns is born
1760 – Ferintosh Disitllery (Black Isle) producing 2/3 of all legally produced whisky in Scotland
1765 – Langholm Distillery, founded
1770 – Dundashill Distillery, founded
1770 – Yoker Distillery, founded
1772 – Littlemill Distillery founded
1775 – Glenturret Distillery founded
1775 – American War of Independence began
1777 – Kennetpans Distillery, founded
1777 – Kilbagie Distillery, founded
1777 – only 8 licensed distilleries were contributing to the revenue of the United Kingdom,
nearly 400 unregistered stills were thought to operate within the City of Edinburgh alone. The operations of illicit distillers in the remote Highlands and Islands of Scotland was vast. High taxation discouraged producers from taking out licenses. – Bruichladdich 2009
1778 – 300,000 gallons (1.3m litres) estimated annually smuggled to England tax free.
1779 – Malt Tax raised
1779 – Justrini & Justerini sell whisky in London
1779 – Bowmore distillery founded
1780 - Malt tax raised
1780 -Blackhall Distillery, founded
1780 – Canonmills Distillery, founded
1780 - Hattonburn Distillery, founded
1780 – Kincaple Distillery, founded
1780 – Lochrin Distillery, founded
1780 – Underwood Distillery, founded
1781 – Home distilling was legal for personal use, but not for resale – This is taxed for the first time. Excess production had been sold, swapped or used to pay the rent. A four fold return on the raw ingredients was too irresistible.
1782 – Malt tax raised
1783 – America gains independance
1783 – Glenmavis Distillery, founded
1783 – Pitheven Distillery, founded
1784 - The Wash Act of 1784 lowered Duties in England and the Scottish Lowlands.
The fermented wash itself was now taxed, in contrast to the Highlands, where the tax was on the still capacity. The ‘Highland Line’ was drawn with whisky not allowed to be moved across it. A consequence of the Wash Act was an enormous increase of legal production in the Lowlands. A good part of these spirits were exported to England and this caused alarm with the London gin distillers. Licences of £50 – Bruichladdich 2009
1784 – John Jameson started distilling in Dublin
1785 - Linton Distillery, founded
1785 – Stonnywood Distillery, founded
1786 - Gorbals Distillery, founded
1786 – Grange, Alloa Distillery, founded
1786 – St Clement’s Wells Distillery, founded
1786 – Strathisla distillery founded
1786 – As a result of London Gin distillers’ lobbying, the Government passed the Scotch Distillery Act.
The Act imposed an extra Duty on spirits exported to England expanded the tax on still capacity to the whole of Scotland, and abandoning the tax on wash. This increase in Duty made it much harder for the Scottish distillers to operate in the English market. An unforeseen consequence on the implementation of the tax on still capacity, was the development by the Lowland distilleries of a shallow still which could be ‘worked off’ in minutes rather than hours. The quality of the spirit was very poor, but inconsequential if the spirit was to be rectified into gin.- Bruichladdich 2009 or see Google Books
1788 – Lowland Licence Act was passed. This act required Scottish distilleries wanting to operate on the English market to give 12 months’ notice. This meant a prohibition on exporting Scottish spirits to England. Bankruptcies of several of the larger Lowland distilleries were the result.
Increased Duties in wines and spirits to fund the Napoleonic Wars resulted in widespread smuggling which resulted in more effective policing by both Customs and Excise.
1789 – French revolution starts
1790 – Balblair distillery founded
1791 – In the USA excise duty was passed to help pay off the $79million debt from the war with the British.
1791 – A recently appointed tax collector in the USA named Robert Johnson was tarred and feathered by a disguised gang in Washington County, Pennsylvania.
1792 – William Findley, a congressman in The USA from western Pennsylvania, managed to get a 1-cent reduction in the USA excise tax.
1793 – France declared war on Britain on 1 February 1793, lasting 22 years as two wars:
French Revolutionary Wars 1793-1802
Napoleonic Wars 1803-15
1793 – Duty tripled
1794 – Ardbeg distillery founded
1794 – The tension climaxes in the American whiskey rebelion, fighting ensues
1794 – Oban distillery founded
1794 – Bridge of Don Distillery is built
1794 – Reverend Archibald Robertson (Church of Scotland Minister for Kildalton) “This island hath the liberty of brewing whisky, without being under the necessity of paying the usual excise duty to government. We have not an excise officer in the whole island. The quantity therefore of whisky made here is great; and the evil that follows drinking to excess of the liquor, is very visible on this island”
1795 – St Magdalene distillery founded
1795 – In January, the Dutch enter the war on the French side.
1795 – Duty doubled
1796 – Robert Burns dies
1796 – In October, Spain declares war on Britain
1797 – Glen Garioch distillery founded
1797 – George Washington, First President of the USA starts distilling whiskey.
1798 – Rosebank distillery founded
1798 – Tobermory distillery founded
1798 – Highland Park distillery founded
1798 – Blair Athol distillery founded
1799 – End of the French Revolution
1800 – Duty Doubled
1805 – Seager Evans is founded.
1804 – Duty increased
1807 – Millburn distillery founded
1810 – Glenburgie distillery founded
1810 – Jura distillery founded
1810 – Laphroaig distillery founded
1811 – Duty Increased
1812 – Royal Brackla distillery founded
1814 – Matthew Gloag starts up as a whisky merchant in Perth.
1814 – Duty Increased
1816 – Small Stills Act allowing distillers to use still stills of not less than 40 gallons or 180 litres
1816 – Lagavulin distillery founded
1817 – The Excise laws were in such a hopeless state of confusion that no two distilleries were taxed at the same rate. Violent crime prevalent. A Royal Commission on Customs and Excise was appointed to inquire into existing regulations. A radical overhaul of the Excise laws was to follow in 1823.
1817 – Teaninich distillery founded
1817 – Bladnoch distillery founded
1819 - Malt Tax rates standardised throughout Britain.
1819 – Brora distillery founded
1820 – Up to 14,000 illicit stills were being confiscated every year, more than half the whisky consumed in Scotland was being drunk without Duty being paid. The 4th Duke of Gordon proposed in the House of Lords, in exchange for the landowners pledging co-operation in putting down smuggling, that the Government should make it profitable to produce whisky legally.
1820 – North Port distillery founded
1820 – John Walker opens a grocery and wine & spirits store in Kilmarnock
1821 – Linkwood distillery founded
1822 – Act passed to substantially increase the penalties for smuggling.
1823 – After a lengthy Royal Commission, the Excise Act of 1823 (or Wash Act) sanctioned legal distilling at a Duty equivalent today of 12p per gallon (4.5 litres) for stills with a capacity of more than 40 gallons (180 litres) only. There was a licence fee of £10 annually and no stills under the legal capacity were allowed. The first of 111 distilleries came into ‘official’ existence in the following year (there were 14,000 prosecutions as a result of activity from troops and customs revenue Cutters ordered to the Scottish islands). Smuggling died out almost completely over the next ten years. Many of the older present day distilleries stand on sites used by previous smugglers. These Excise changes are still with us today: a much reduced flat-rate still-licence, with Duty levied on the volume of alcohol produced. It was 11 years later that officers, fearing a revolt, plucked up courage to land on Islay.
1823 – Auchentoshan distillery founded
1823 – Mortlach distillery founded
1824 – Distillers were allowed to store whisky Duty Free
1824 – Macallan distillery founded
1824 – Glenlivet distillery founded
1824 – Banff distillery founded
1824 – Cardhu distillery founded
1824 – Miltonduff distillery founded
1824 – Fettercairn distillery founded
1824 – Balmenach distillery founded
1825 – Port Ellen distillery founded
1825 – Ben Nevis distillery founded
1825 – Edradour distillery founded
1825 – Glencadam distillery founded
1825 – Glenury Royal distillery founded
1825 – A further 152 distilleries licensed, bringing total to 263
1826 – Robert Stein invents a patent for continuous distilling.
1826 - Glendronach distillery founded
1826 – Pulteney distillery founded
1826 – Benrinnes distillery founded
1827 – the introduction of a new Malt Act that listed 101 penalties for transgressors but also further complicated already labyrinthine regulations. Ropbert Stein patents forerunner of continuous still.
1827 – George Ballantine opens a grocery and wine store in Edinburgh.
1828 – Springbank distillery founded
1828 – J & A Mitchell & Co is founded.
1830 – William Teacher opens a spirits shop in Glasgow.
1830 – Talisker distillery founded
1830 - Aeneas Coffey (ex Excise Officer) patents the Coffey Still in his Dock Distillery, Dublin
1831 – Justerini & Brooks formed.
1831 – Glenugie distillery founded
1832 – Glen Scotia distillery founded
1833 - A Royal Commission on Excise was appointed by Letters Patent to inquire into the establishment of the Board of Excise, and into the management of a collection of Excise revenue, and uniting the separate boards of Excise for England and Wales, Scotland and Ireland with a single Board of Excise covering the entire United Kingdom.
1833 – Glengoyne distillery founded
1834 - Excise Officers (“gaugers”) finally arrive on Islay but are ignored. Coastline patrols for caves with still are ineffective owing to lack of surprise.
1835-40 Distilling industry collapse: 230 distilleries reduced to 169
1836 – Glenfarclas distillery founded
1837 – Glenkinchie distillery founded
1838 – Glen Ord distillery founded
1839 – Dalmore distillery founded
1840 – Glen Grant distillery founded
1841 – James Chivas opens a grocery and spirits store in Aberdeen.
1842 – William Cadenhead Ltd is formed.
1843 – Glenmorangie distillery founded
1844 – Glen Albyn distillery founded
1845 – Royal Lochnagar distillery founded
1846 – John Dewar is established as a wine and spirit merchant in Perth.
1846 – Caol Ila distillery founded
1849 – the Board of Excise combined with the Board of Stamps and Taxes to become the Board of Inland Revenue.
1840 – the Duty was 2.5p in today’s terms, per bottle.
1852 – Dailuaine distillery founded
1853 – Andrew Usher & co start to produce blended whisky.
1857 – Joseph Seagram & Sons is established.
1858 – John and James Chivas establish Chivas brothers.
1865 – Scotch Distillers Association formed from eight lowland grain distilleries.
1869 – Cragganmore distillery founded
1870 – Phylloxera Vastrix destroys the vineyards of France, increasing the demand for whisky.
1871 – Inchgower distillery founded
1874 – The North of Scotland Malt Distillers Association formed.
1875 – Glenglassaugh distillery founded
1875 – William Teacher & Sons formed
1876 – Glenlossie distillery founded
1877 – Distillers Company Limited (DCL) is formed by six-grain distilleries – Port Dundas, Carsebridge, Cameronbridge, Glenochil, Cambus.
1878 – Glenrothes distillery founded
1879 – Aberlour distillery founded
1880 – Malt Tax repealed
1881 – Bruichladdich distillery founded
1881 – Bunnahabhain distillery founded
1882 – Whyte & Mackay founded.
1885 – North British distillers company formed.
1885 – Scapa distillery founded
1886 – Glenfiddich distillery founded
1886 – John Walker & Sons founded.
1886 – William Grant & Sons founded.
1888 – Haig & Haig founded.
1890 – Mackie & Co founded by Peter Mackie.
1891 – Strathmill distillery founded
1891 – Craigellachie distillery founded
1892 – Glen Mhor distillery founded
1892 – Balvenie distillery founded
1893 – Knockdhu distillery founded
1893 – Macdonald & Muir founded.
1894 – Convalmore distillery founded
1894 – Longmorn distillery founded
1895 – Gordon & MacPhail founded.
1895 – Arthur Bell & Sons founded.
1896 – Aberfeldy distillery founded
1896 – Tamdhu distillery founded
1896 – The Grouse whisky is established by Matthew Gloag & Son.
1896 – Dufftown distillery founded
1896 – Aultmore distillery founded
1897 – Imperial distillery founded
1897 - Coleburn distillery founded
1897 – Glen Esk distillery founded
1897 – Speyburn distillery founded
1897 – Glentauchers distillery founded
1897 – Tomatin distillery founded
1897 - Caperdonich distillery founded
1897 – Glen Moray distillery founded
1897 - Dalwhinnie distillery founded
1897 – Glendullan distillery founded
1897 – Benriach distillery founded
1898 – Ardmore distillery founded
1898 – Dallas Dhu distillery founded
1898 – Benromach distillery founded
1898 – Glenlochy distillery founded
1898 – Glen Elgin distillery founded
1898 – Knockando distillery founded
1898 – The Pattison crash. Whisky recession starts forcing the closure of many distilleries over the next decade.
1908 – the management of Duties of Excise and of the powers and Duties of the Commissioners of Inland Revenue transferred to the Commissioners of Customs thenceforth called The Commissioners of Customs and Excise.
1909 - The Customs and Excise Services were amalgamated and were administered by the Board of Customs and Excise and became known as Her Majesty’s Customs and Excise, directly responsible to the Chancellor of the Exchequer. The Board is also responsible for the prevention and detection of smuggling, illicit distillation and other evasions of tax laws. Policy on Duty rates is decided by the Excise Policy Group which is part of the Excise and Central Policy Directorate.
1914 – Duty had risen to the equivalent of 9p per bottle.
1914 - Scottish Malt Distillers is founded by the distilleries – Clydesdale, Glenkinchie, Rosebank, St. Magdeline and Grange.
1916 – Law passed that whisky must be bonded for three years prior to bottling.
1917 - DCL acquires J & G Stewart.
1919 – John Haig & Co and Andrew Usher & Co join DCL.
1920 – Prohibition starts in the United States.
1924 – Mackie & Co change name to White Horse Distillers.
1925 – DCL buys Scottish Malt Distillers.
1927 - White Horse Distillers is acquired by DCL.
1928 – Distillers Corporation of Canada buy Seagram’s.
1933 – The end of prohibition.
1935 – Hiram Walker purchases Ballantines.
1936 – Seager Evans acquires Long John International.
1936 – Lundy & Morrison buy Chivas Brothers.
1937 – Hiram Walker (Scotland) is formed.
1938 - Inverleven distillery founded
1939 – Duty had risen to the equivalent of 48p per bottle.
1941 - SS Polition is lost with a cargo of whisky off of the Isle of Eriskay.
1943 – Berry Brothers changes name to Berry Brothers & Rudd.
1949 – Tullibardine distillery founded
1949 – Seagram’s purchase Chivas Brothers.
1950 – Seagram’s buy Strathisla distillery.
1950 – Douglas Laing formed.
1951 – Morrison Bowmore Distillers founded.
1956 – Inver House Distillers founded.
1956 – Seager Evans acquired by Schenley Industries.
1957 – Glen Keith distillery founded
1957 – Kinclaith distillery founded
1957 – Lochside distillery founded
1958 – Tormore distillery founded
1959 – Schenley buys Gordon Graham, owners of Black Bottle.
1960 – The Edrington Company is founded.
1960 – The Scotch Whisky Association is formed.
1960 – Whyte & Mackay acquires Dalmore distillery.
1961 – Allied Breweries formed.
1962 – Seager Evans becomes owner of Laphroaig.
1962 – Macduff distillery founded
1964 – Inver House Distillers becomes a subsidiary to Publicker Industries.
1964 – Glen Flagler distillery founded
1964 – Tomintoul distillery founded
1965 – Invergordon distillers formed.
1965 – Loch Lomond distillery founded
1965 – Deanston distillery founded
1965 – Ben Wyvis distillery founded
1966 – Tamnavulin distillery founded
1966 – Ladyburn distillery founded
1967 – Clynelish distillery founded
1967 – Glenallachie distillery founded
1969 – Seager Evans changes name to Long John International.
1970 – Highland Distillers acquires Matthew Gloag & Sons.
1971 – Mannochmore distillery founded
1972 – Watney Mann along with International Distillers & Vinters is acquired by Grand Metropolitan
1973 – Braeval distillery founded
1974 – Auchroisk distillery founded
1974 – Pittyvaich distillery founded
1975 – Allt-a-Bhainne distillery Founded
1975 – Whitbread & Company acquire Long John International.
1976 – Speyside distillery founded
1978 – Seagram’s Ltd purchase Glenlivet Distillers.
1981 – Allied Lyons becomes the new name of Allied Breweries.
1985 – Bells acquired by the Guinness Group.
1987 – Guinness buys DCL, who merge with Bells to become United Distillers.
1987 – Louis Vuitton and Moet Hennessey merge into LVMH.
1988 – Signatory is founded.
1988 – Management buyout of Inver House from Publicker Industries.
1989 – Allied Lyons acquire Whitbread’s wine and spirits division.
1990 – Fortune Brands purchase Whyte & Mackay.
1991 – Allied Lyons buy Long John International and Laphroiag from Whitbread.
1992 – After a succession of Duty increases the Duty had arrived at £5.55 per bottle.
1993 – Arran distillery founded
1993 – Gordon & MacPhail purchase Benromach distillery.
1993 – Whyte & Mackay acquire Invergordon Distillers.
1994 – Allied Lyons acquires Pedro Domecq and change name to Allied Domecq.
1997 – Guinness and Grand Metropolitan merge to form Diageo.
1997 – United Distillers sell Balmenach to Inver House.
1997 – Ardbeg Distillery is purchased and re-opened by Glenmorangie PLC.
1998 – Bacardi acquire Dewars from Diageo.
1999 – The Edrington Group and William Grant & Sons buy Highland Distillers.
2001 – Pernod Ricard and Diageo buy Seagram’s spirits & wines.
2001 – Murray Mcdavid purchase Bruichladdich from Whyte & Mackay.
2001 – Inver House Distillers acquire by InterBev.
2004 – LVMH purchase Glenmorangie PLC (Ardbeg, Glenmorangie and Glen Moray distilleries)
2004 - Glengyle distillery founded
2005 - Pernod Ricard acquires Allied Domecq.
2005 – Daftmill distillery founded
2005 – Kilchoman distillery, Islay founded
2006 – St George Distillery, Norfolk founded
2007 – United Spirits part of Vijay Mallya’s United Breweries Group purchases Whyte & Mackay.
2008 – Glen Moray sold to LaMartiniquaise.
2008 – After another Duty increase, the Duty on a 70cl bottle at 46% is now £6.8747.1203
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