Speyside whisky distiller Gordon & MacPhail has complained about the burdens placed on the industry by Chancellor Rachel Reeves in the Budget after suffering a sharp drop in profits amid challenging sector conditions.

The Elgin-based firm made £4.3m profit before tax in the year to February 29 compared with £17.4m in the preceding year.

Total sales fell to £34.4m in the year, from £46.5m last time.

The company said the results reflected a return to normalised levels of profit following an exceptional result in the preceding year and reaffirmed its commitment to investment and long-term growth.

However, the family-owned firm noted that it has been required to grapple with the “wider trading, macroeconomic and geopolitical headwinds” facing the Scotch Whisky industry.

Consumer spending has come under pressure around the world following the increase in the rate of inflation fuelled by Russia’s war on Ukraine and resulting increases in interest rates.

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Against that backdrop, chief executive Phillip White said Gordon & MacPhail was very disappointed by the Budget proposed by the new Labour Government last month.

Mr White highlighted the chancellor’s decision to increase the rate of National Insurance payable by employers, which he estimates will result in a “significant six figure” increase in Gordon & MacPhail’s labour costs. With 147 employees the business is a significant employer in the Moray area.

Mr White also lamented the fact that Ms Reeves announced that the rate of duty payable on Scotch will increase from February in line with the retail prices index. The inflation rate on the RPI measure was 2.7% in September. The former Conservative Government increased the rate of duty by 10.1% in August 2023.

Describing the NI rate increase as unhelpful, Mr White noted: “Labour were clear in saying they would back the Scotch Whisky industry to the hilt. To get a duty hike was disappointing and made the headwinds worse for us.”

The duty hike will make it harder for Gordon & MacPhail to grow UK turnover to compensate for a fall in sales in key export markets. This has been most notable in Asia.

The growth rate in China has slowed amid tough times in the country’s property sector.

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Mr White said conditions in Europe have been very tough. They have worsened in the US market, which usually remains resilient.

Nonetheless, Mr White is confident that Gordon & MacPhail still has good growth prospects.

The company has been investing heavily in warehouse facilities to support growth in sales of products sold under its own brands. The group owns the Benromach distillery. It opened The Cairn distillery in 2022 following £20m investment.

The group withdrew from the wholesale market in the latest year to focus on its own brands.

Mr White said Gordon & MacPhail is on track to achieve a modest increase in sales in the current year.

He noted it recorded exceptional results in the year before last helped by the surge in whisky sales that followed the end of the pandemic. It was also boosted by sales of the limited edition Generations 80-year-old whisky. This sold for more than £100,000 a bottle.

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The Scotch Whisky Association has warned that the duty increase in the Budget will result in spirits revenues falling by hundreds of millions of pounds. The price will be paid by businesses and hard-pressed consumers.

In July drinks giant Diegeo posted its first drop in global sales for four years.

The group saw sales of Scotch fell by 10% during the year to June 30. Diageo’s portfolio includes the Johnnie Walker and Bell’s blends and single malts such as Cardhu and Lagavulin.

Diageo chief executive Debra Crew said persistent inflation was weighing on consumer spending around the world. The group said it expected conditions to remain challenging in the current year.

Diageo’s vodka sales fell 7% in the latest year. It owns the Smirnoff brand.

In the year to February 28 2023 Gordon & MacPhail’s sales increased by around 25%, to £46.5m, from £37.4m. Profits increased to £17.4m from £10.4m.