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Parliamentary Debates and Questions

S5W-18698: Kenneth Gibson (Cunninghame North)

Scottish National Party

Date lodged: 11 September 2018

To ask the Scottish Government what information it has on how much revenue has accrued to the Treasury from Scotch Whisky, at today’s prices, over the last 10 years for which figures are available.

Answered by: Derek Mackay 25 September 2018

The Scotch whisky industry is of vital importance to the Scottish economy, with exports worth £4.36 billion in 2017.

Like any industry, the whisky industry’s activity in Scotland generates tax revenue through a range of sources, such as corporation tax on profits, income tax and national insurance contributions on staff earnings, non-domestic rates payments on business premises, VAT and alcohol duty. Except for income tax on earnings and non-domestic rates, these revenues flow directly to the Treasury.

There are no official statistics showing the extent of total revenues raised from the Scottish whisky industry.