Included below is a table showing the estimated cost due per bottle for the dry goods, bottling, delivery and taxes. We have shown an estimated total cost based on an indicative 40 bottle yield from the cask. Please note, that the total cost of bottling your cask will depend on the outturn of bottles from the cask as well as the ABV of the liquid.

(1) Estimated UK delivery and postage per pallet; international delivery costs TBC depending on recipient country.

(2) Indicative UK Duty at 60% abv (close to expected natural cask strength).

(3) 20% UK VAT charge applied to all dry goods and postage, plus original liquid costs.

The number of bottles in your cask will vary depending on the angels’ share – the natural evaporation and loss of spirit that occurs during maturation – as well as the maturation period, bottle size and bottling strength.

We estimate a 30 litre cask will produce around 40 70cl bottles at cask strength. This number is approximate and will vary based on the above factors.

Delivery costs will be charged at standard rates at the time of bottling. Bottles can also be collected from the distillery by prior arrangement at a mutually agreed time. All collection costs are the responsibility of the cask owner. Single Malt Scotch Whisky can only be exported from Scotland in bottles, so your cask will be bottled by us on Raasay and then exported to your country. Your 30 litre cask is included in the sale, and delivery or collection can be arranged along with your bottles. 

UK

Delivery is available to UK and European countries. Shipping cost will vary dependant on the delivery address.

International

If you would like to have your bottles delivered to an address outside of the UK, please contact us.

Duty
HMRC charge Duty on liquid based on the percentage of pure alcohol. This is measured in alcohol per volume (ABV).

VAT
UK value added tax (VAT) is currently 20%. Both Duty and VAT are due after your cask has been bottled and the finished goods are removed from our bonded warehouse.

Other Taxes
Different rates of Duty apply throughout the EU and the rest of the world.

Tax Variations
All taxes are subject to change by the UK government.

The below examples are based on what we believe to be the worst case future scenario. The figures used in our examples are all subject to change.

Based on current UK duty rates of £28.74 (valid at January 2022) per litre of pure alcohol, a 30 litre cask when filled at 63.5% will hold 19.05 litres of pure alcohol, equating to a total of £547.50 alcohol duty. However, these rates are subject to change and the figure does not account for variables such as the angels’ share, which is the natural evaporation and subsequent loss of spirit that occurs during maturation in the cask.

For approximately 40 bottles – not including any potential evaporation in order to offset potential UK duty increases – we estimate that including bottling costs charged at standard industry rates, UK duty and VAT at 20%, the total payable will be around £2,009.2 in three years’ time, which equates to £50.23 per bottle including the original cask price of £999.

You can view our full terms & conditions for cask purchases by clicking on the link below.

To request more information on our cask offering, please complete the form below. A member of the Raasay Distillery team will then be in touch to answer any queries.

Alternatively, please feel free to contact our team on +44 (0) 1478 470178 or email [email protected]