Whisky glossary

The vocabulary of cask ownership.

A plain-English glossary of the terms you’ll encounter when acquiring, owning and selling whisky casks.

Angel’s share
The portion of spirit lost to natural evaporation during maturation. It gradually reduces the volume of liquid in a cask over time.
Beneficial owner
The true owner and beneficiary of a cask and its contents, as distinct from the party that merely stores or registers it.
Bonded warehouse
A secure, HMRC-supervised facility where spirit is stored under duty suspension while it matures.
Bottle yield
The realistic number of bottles a cask will produce at a sensible bottling strength, based on remaining volume and strength.
Cask number
A unique identifier assigned to an individual cask, used to tie ownership to a specific asset.
Delivery Order
A document used in bonded warehousing to record and instruct the transfer of ownership of goods held in bond.
Duty suspension
The arrangement under which duty and VAT are not paid while spirit remains stored in a bonded warehouse.
Hogshead
A common cask size of roughly 250 litres, often assembled from re-coopered bourbon barrels.
Independent bottler
A company that buys casks to bottle and sell whisky under its own label, rather than the original distillery’s.
New-fill
A freshly filled cask of newly distilled spirit, typically acquired at an earlier price and held for maturity.
Regauging
A formal measurement of a cask’s remaining volume and alcohol strength, useful for valuation and sale.
Sherry butt
A large cask of roughly 500 litres, previously used to mature sherry, imparting distinctive character.
Six-cask pallet
A group of six casks acquired together, often analysed as a unit for yield, wholesale value and bottler demand.
Strength (ABV)
The alcohol by volume of the spirit in a cask. It declines gradually during maturation and affects bottling viability.
Warehouse account
The account under which a cask is held and recorded at a warehouse — which, where available, can be the client’s own.
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