MrTattieHeid wrote:After all, if you swap a barrel at 68% for one at 64%, and in the taxman's eyes they're both the same, someone's getting the short end of the stave.
No - cause they're not the same. Duty is to be paid per l
lcohol. So the first barrel has 68 lpa for each 100l of volume. The second would have 64 lpa.
The barrel's has to be re-gauged and the duty to be calculated based on the actual volume.
But I read somewhere, that barrels are sometimes swapped or bought based on ola (=o
iter of a
lcohol) instead of lpa. In that case it makes good sense that barrels are filled at same abv. That makes swapping easier. E.g. if you fill two barrels with 200l of spirit at 63.5% abv, they both are 127 ola.
Some distilleries actually have one filling strength on barrel's for swapping/blending (63.5%) and a different (higher) strength for barrels to be laid down to be used internally or as single malt.
And then there's Bruichladdich filling everything at full strength. Quote Jim McEwan: "We don't waist warehouse space by storing water"