So, the big news this month is that the Chancellor has cut Duty on spirits by a whopping 2%. Well whoop de doo. Don’t get me wrong, this is definitely a step in the right direction but how much difference is it really going to make?


Assuming that this Duty cut actually gets passed on to the end consumer (which I very much doubt), that equates to a saving of a grand total of 20 pence, including VAT, on every bottle of spirits you buy. For sake of argument, let’s say you buy a bottle of whisky a week. In just over a year, 58 weeks to be precise, you’ll have saved enough money to buy yourself a bottle of Tesco Value blended whisky. Won’t that be a treat? 

Seriously though, if saving 20p on a bottle of spirits really makes a difference to your life then you really shouldn't be buying it in the first place!

It wasn't just spirit duty that was cut either, beer duty was also cut by a penny a pint. So if you buy 300 pints, you effectively get one free. I don’t really know how much a pint costs these days, it may not be £3, but you get the idea. 


But maybe I’m looking at this the wrong way. Maybe it’s more about the wider political and economic implications rather than how it affects the end consumer - a tacit agreement by the government that alcohol duty is, in fact, too high? Or a cynical plot to win over voters with a crowd pleasing tax cut in a General Election year? I know which one I’m going for! The SWA is certainly hailing it as a historic move though and a ‘significant boost to a home-grown industry’.  When you consider that there have only ever been five spirits duty cuts since the landmark 1823 Excise Act then this duty cut, small as it is, certainly does seem to take on a bit more importance. 

It’s when you look at alcohol duty overall though, and not just spirits duty, that you realise just how highly taxed spirits are compared to other alcoholic drinks. I hadn't realised quite how much of a difference there was until I looked it up on the HMRC website.  And it’s not just the levels of duty that are different either, it’s also the way the duty is calculated. For example; spirits and beer are taxed according to alcohol strength (litres of pure alcohol) whereas cider and wine are both taxed by volume of product (albeit with lower or higher duty rates for very low or very high alcohol examples of these). The end result is wildly different duty receipts depending on what you are buying.  I’ve done another infographic (starting to like these things) to show just how much disparity there is!

For those of you that like concrete figures, the Duty per litre on the examples I have used is;

Spirits at 40%vol £11.06
Beer at 4% vol £0.73
Cider at 5% vol £0.39
Wine at 14% vol £2.73

For the purposes of comparison, if everything was taxed the same as spirits, the figures would be;

Spirits at 40%vol £11.06
Beer at 4% vol £1.10
Cider at 5% vol £1.38
Wine at 14% vol £3.87


Bit of a difference, isn't it? I think it’s time for a radical overhaul of the duty system. I tend to agree with the SWA that the fairest way of doing things is to have one duty rate based on the litres of pure alcohol in the product. After all, alcohol is alcohol, right? Especially in these days of responsible drinking and recommended units. Why should one unit of alcohol consumed as whisky be treated any differently from one of beer or cider or wine? You could always have reduced duty rates for small scale producers (as they already do for beer) to help small or new producers, who don’t have the same economies of scale for their raw materials or production costs, compete on a more level playing field than the big boys. Surely this would do more to stimulate the economy and support home grown industry than a token 2% duty cut, welcome as it is?

We are approaching the end of our wee Christmas countdown and Day 11 brings us Eleven Pipers Piping. Whisky springs immediately to mind as you’ve got that old classic 100 Pipers blend, or, the most widely sold whisky in the world, Bagpiper (which despite the name is actually made and consumed in India! And despite being branded as a whisky is actually made from molasses so technically more rum than whisky)

My inspiration for Day 11’s tenuous link drink though comes from one of the biggest piping events, the World Pipe Band Championships, held every year on Glasgow Green. 223 bands competed in the 2014 event, which attracted some 30,000 spectators. The winners, for the 4th year running were the Field Marshall Montgomery band, from Lisburn in Northern Ireland. Lisburn is also home to the Hilden Brewing Company, so my choice of tenuous link drink for Day 11 is a pint of Hilden Ale. Cheers!

On the Third Day of Christmas my true love sent to me
Three French Hens
Two Turtle Doves 
And a Partridge in a Pear Tree

Hmm, so what to have on day 3 of our Christmas Drinks countdown? As soon as I saw this one I thought of some kind of flip, made with a whole egg, to tie in nicely with the hen part of the equation. Flips are basically made from any fortified wine or liquor, shaken with a whole egg and sweetened with sugar. Given that there are some cracking French spirits around out there, this seemed like the perfect solution!

Diffords Guide (always a good source of cocktail inspiration) has a good generic recipe that can be used with your base spirit of choice;
2 shots Brandy/Whisk(e)y/Rum/etc
1 shot Sugar Syrup
1 fresh egg (yolk and white)
1/2 shot Unsweetened Single Cream

Shake all ingredients over ice and fine strain into a martini glass.

Alternatively, serve hot in a toddy glass - just heat the ingredients in a microwave or in a pan over the stove. Although this appeals to me less, this is maybe the more ‘authentic’ version as the original flips, way back in the late 1600s, consisted of a tankard of ale to which a mixture of sugar, eggs and spices was added before being heated with a red-hot iron poker from the fire. I wouldn't recommend trying that one at home.

The subject being 3 French Hens, I would suggest trying cognac, armagnac or maybe calvados as the base spirit. Or why not all 3 to see which works best? It is Christmas after all!