A Scotch whisky company boss has declared the business is in “such shock” it is still trying to work out how to deal with a duty rise in the Budget which “completely blindsided" it.

Chancellor Rachel Reeves announced in Wednesday’s Budget that duty on Scotch would rise in February next year in line with the rate of annual retail prices index inflation.

Patricia Dillon, managing director of Speyside Distillery, told The Herald: “The impact for us is that we have to look at how to absorb that increase, and we have risk of reduced turnover due to that.”

Ms Dillon added: “We are still trying to work out the impact. We are in such shock we are still trying to work out how we will deal with it.”


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She put her surprise in the context of Prime Minister Sir Keir Starmer’s pledge that “Labour will put growth at the heart of our government and back Scotch producers to the hilt”.

Ms Dillon, who served on the council of the Scotch Whisky Association for three years and has been on the Food and Drink Export Council for 18 months, observed on this basis she had expected duty, which was raised by 10.1% in 2023, to be frozen in the Budget.

She said: “We would have been okay with that.”


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Speaking after The Herald’s Budget Briefing event, at which she raised the issue of increased duty on Scotch, Ms Dillon added: “We would like the Scottish Government to be mindful of any decisions they are going to make with their Budget that could have future impact on the Scotch [industry].”

She noted that Speyside Distillery employed about 20 people directly, and hundreds indirectly through outsourcing of activities including bottling.

The Budget Briefing event was sponsored by banking group Virgin Money and accountancy firm Martin Aitken & Co.