Upon Maturation

Bottling Procedure

Bottling

The whisky can be bottled any time after eight years. We would recommend bottling at ten years' of age but the whisky can be left to mature for longer if required.

As we do not have our own bottling plant, we cannot bottle your whisky for you. However, we can recommend two bottlers who can bottle for you, please find their contact details below. Bottling charges currently amount to £20-25 per case of 12 bottles. This price includes bottles, corks, capsules and cartons but not labels.

If you consider to get your whisky bottled, we would recommend the following procedure:

Order a sample from your cask. Current sample charges amount to £25.85 for a 250ml sample, including UK taxes and postage and packaging. Please contact us for a quote if you live overseas as the postage and packaging charge will differ.

Decide if you wish to have your whisky bottled and contact one of the bottlers to discuss the bottling. The bottlers will inform you about their bottling prices and discuss the details with you.

Inform us that you wish to have your cask bottled, which bottler you wish to use and when you would like to have your whisky bottled. For operational reasons, we would ask you to let us know by March 1st, 2006 if you wish to have your cask bottled so that we can co-ordinate cask removals at a time when we are not fully engaged in normal production.

Bottlers

Bottlers:
Craigton Packaging, Contact: Kevan Jones
43-45 Scotts Road, Paisley, PA2 7AN
Tel: 0141 887 0244
Fax: 0141 887 5462
Email: info@craigton.com
www.craigton.com

Premier Bond, Contact: David Killin
87 Carron Place, Kelvin Ind. Estate, East Kilbride, G75 0YL
Tel: 01355 268643
Fax: 01355 268645

Strength

We recommend bottling at 43% alc. vol. – this is the most popular strength for single malt whiskies. The whisky can also be bottled at cask strength (between approximately 55% and 60%, depending on the age of the whisky) - the cask will yield fewer bottles if the whisky is bottled at cask strength.

Angels' Share

Approximately 2% of the cask contents evaporate per year (the so-called ‘Angels’ Share’); at the same time the strength decreases. There may be spillage when the contents of the cask are bottled but this should not exceed 1% of the total volume.

Number of Bottles

This depends on a number of factors such as maturation rate, age of the whisky, etc. On a very approximate basis, you should assume that a hogshead (250 bulk litres), bottled at 43% alc. vol., in 70cl bottles, after 10 years, would yield 375 bottles, a barrel (200 bulk litres) would yield 300 bottles and a puncheon or butt (500 bulk litres) 750 bottles.

Partial Bottlings and Further Warehousing

Some of the bottlers may be able to bottle part of a cask and store the remainder on their premises. Please ask the bottlers directly about this and request information about further storage from them.

Labelling

As we have registered the rights to the name Arran Single Malt worldwide, it is not possible to use this name for the bottling of private casks. "Single Malt, produced on the Isle of Arran" is acceptable. We ask cask owners to discuss the labelling with the bottling plants and to provide their own labels to the bottling plants. However, the bottling plants might be able to supply simple labels and will be able to advise cask owners regarding label and legal requirements.

Taxes and Distribution

Duty and VAT

Duty is the charge made by HM Customs & Excise based on the percentage of pure alcohol. The current rate in the UK is £19.56 per litre of pure alcohol. This is £70.65 per case of 12 bottles (70cl) at 43% alc. vol.

UK VAT is currently 17.5%. This is charged on the cost price of the whisky at the time of purchase, 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 when the cask is 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.

Export

If the 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 fide 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.

Capital Gains

For UK tax payers, 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, as gifts for family, godchildren and friends, etc. would therefore be exempt from Capital Gains Tax on realisation of the asset.

Current Charges

* Different rates apply for different sizes and samples sent overseas.

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