Collectors come to us because we are knowledgeable on market trends and price movements.Enquire about collecting
Whether you are new to collecting or are an experienced collector we have a range of fine whisky casks available with advanced maturation strategies.
Collectors are always looking for new ways to diversify their interests and whisky has risen steadily to the forefront as an attractive alternative investment. With the whisky market thriving at record levels, there are plenty of opportunities to make a profit on the purchase of a cask.
There are two ways to participate in whisky as a collector, either by buying maturing whisky in cask or by purchasing bottles.
Build a portfolio of casks or bottles for the new or astute collector with account openings starting at just under £6k.
The bottle market has seen rare whiskies from around the world fetch record prices and trends indicate continued growth.
We use rare and exclusive casks from around the world, which sets The Whisky Cask Company apart from the majority of the market. A key ingredient to making exceptional Scotch Whisky is sourcing the highest quality casks, to ensure the aromas and flavours extracted are as desirable as possible.
We source the best casks in the industry, to produce a much higher quality product that is both traditional and distinctly unique.
We source casks of the highest quality. From Mizunara oak to Ex-Bordeaux wine casks we believe we supply the best barrels in the industry. Which, in turn, produces a much higher quality product that is both traditional and distinctly unique.
We source our whisky from one of our many award-winning distillery partners. Each of our distillery partners has been in the business for over 100 years, bringing expertise and experience to our product, and allowing us to create whisky of the highest standards.
The Whisky Cask Company then release casks into the market place. We do this in limited numbers only for purchase by collectors and private investors to ensure that quality is never compromised.
When the casks are ready to be filled, they transported to the filling distillery which is arranged by our partner the Malt Whisky Company established in 2004.
Once we fill the casks, we send them to a bonded storage warehouse with one of our partners in Scotland where they will develop for five years. Our partner, The Malt Whisky Company, has the necessary HMRC permission WOWGR and insurance.
Maturation happens in a formal and secure bonded warehouse. The government applies any alcohol taxes and VAT due only on the bottled product. A certificate will be issued to the buyers, certifying each cask and its owner.
There are several opportunities to sell whisky after it has matured in the cask. One through the Whisky Cask Company’s vast network of buyers, the second through whisky brokers or auction houses. Finally, cask owners also have the option to bottle the whisky for personal consumption.
If you have a product to sell we can provide an independent appraisal of the goods
Individually assigned relationship managers are with you every step of the way
All bottles are sent via recorded delivery and always come in our presentation boxes
Our product and services are above all things experiential to ensure a quality purchase and memory
Need help or assistance? Our team is standing by to make sure you get the help you need. Whether you need to adjust an order or delivery details, we're ready to help!
A purchase of Scotch Whisky is supporting British Industry and business. Scotch production makes up 25% of all British food and drinks exports, and the sector employs around 40,000 people in the UK. Every year approximately 1.2 billion bottles of Scotch whisky is sold, and with demand currently outstripping supply and growth forecast to continue, it presents a robust long-term investment opportunity.
The purchase price not only includes the oak cask and the new-make liquid inside it but also bonded storage for five years to allow the whisky to mature and increase in value. Also included is insurance on the casks to ensure your peace of mind when purchasing. You have the choice between some high grade whisky casks which all provide unique flavours and characteristics to the whisky within.
New-make whisky must be matured in oak barrels for a regulated minimum of 3 years in order to become Scotch Whisky. The quality restrictions surrounding Scotch Whisky production are strict to ensure you are investing in the highest quality, luxury product. Aged for a minimum of three years but often much longer, production of Scotch Whisky requires that the distillation must occur in Scotland, that only the addition of Scottish water is allowed before maturation & before bottling, and that barrels storage occurs in Scotland throughout the maturation process. The only additive permitted is caramel. The Scotch Whisky Regulations of 2009 mean that the unique flavour produced in Scotch Whisky production is preserved carefully and unmatched worldwide.
Whisky is unlike many stored goods in that the product develops and increases in value as it ages in casks. Investing in barrels instead of bottles is more of a specialist approach, but one that is much more profitable in the long term. Unlike wine, whisky does not mature in the bottle, so once Scotch Whisky is bottled, there will be no change to it. The age statement on the bottle refers to the amount of time the liquid spent maturing in the cask, and the age of the whisky does not change no matter how long you keep it in the bottle. Generally, the longer that you leave the whisky in the barrel, the higher quality it will be, so older whiskies command higher prices. Therefore, investing in casks means that you invest in a product that will improve and develop over time.
Duty is the charge made by HM Revenue & Customs based on the percentage of pure alcohol. The current rate in the UK is £28.74 per litre of pure alcohol (valid in January 2019). Amounting to £111.05 per case of 12 bottles (70cl) at 46% alc. vol. UK VAT is currently 20%. This is charged on the purchase price of the whisky, together with the Duty rate prevailing at the time of removal from bond, and the storage and insurance charges paid over the years. Both Duty and VAT are due after bottling and the finished goods are removed from the bonded warehouse. Taxes are subject to change by the UK government. Various different rates of Duty apply throughout the EU and the rest of the world.
As of the 23rd November 2012, Single Malt Scotch Whisky by law (Scotch Whisky Regulations 2009), can only be exported from Scotland in bottled form, labelled for retail sale. If the Scotch Whisky is exported under bond, Duty and VAT can be suspended (but not avoided) subject to the exporter being registered for both Duty and VAT, and being registered as a bona de exporter. Duty and VAT would be payable in the country of final destination at the rates prevailing in that country at that time. It is up to the cask owner to find a suitable importer in the destination country and to arrange the export but the bottling plants may be able to assist with this. Please note it is the responsibility of the cask purchaser to be aware of all regulations prevailing in their country of residence regarding the importation of alcohol plus any issues regarding labelling. Planned legislation in the UK will mean shipping of the spirit out of the country can only occur in bottled form.
UK Capital Gains Tax is not applicable as whisky is regarded as a "tangible", "moveable" and "wasting asset". Whisky purchased in cask for personal use, or as gifts for family, godchildren and friends would, therefore, be exempt from Capital Gains Tax on the realisation of the asset. An investment into the Scottish Whisky market is attractive because unlike most tangible goods, whisky stored in bonded warehouses is VAT free. As most private individuals don't register for VAT, they would be unable to reclaim the 20% paid on tangible goods, but with casked whisky, as it's in storage, they do not lose that 20% of their capital when investing.
Tax rules and interpretations are always changing. Responsibility is disclaimed for any tax matters. You should always check any important tax matters with your professional adviser.
If you choose to buy our Scotch Whisky casks, you must agree to have your whisky casked and stored for a minimum period of three years at which point it will officially be Scotch. Storage and insurance are included for three years in your purchase price. At the end of the three years, you will have several options.
With the Scotch Whisky market thriving at record levels, there are plenty of opportunities to make a profit on your cask if you choose to.
1. We introduce a broker service where a dedicated broker can help sell your cask(s). A service fee applies;
2. As you own the cask you are free to list it on any exchange or auction house you see it, we can introduce you to at least three. Many independent brokers offer these services;
3. Continue to age — if you would like to hold for a more extended period than five years you are welcome to, prices currently sit at around £30 per cask per year;
4. Bottle your whisky — we can introduce a few private bottle
If you wish to take up this opportunity, please complete a purchase agreementAll orders are subject to WCC's Standard Terms and Conditions which can be found on our website at the following location: www.whiskycaskcompany.com/terms.All orders are subject to acceptance by the Whisky Cask Company.
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