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@n3il
From the Arran site:
Equivalent price per bottle = £27.68 (current RRP for The Arran Malt 10 Years Old: £37.99)
To this you have to add the transport and handling charges for shipping the whisky from the bottling plant
to the delivery address and the cost of the labels.
Prices correct at 1st January 2020 – Subject to change
Purchase Price of First Fill Ex-Sherry
Hogshead – including 10 years storage and insurance £3950.00
Bottling Charge (approx. £29 x 30 cases of 12x70cl) £870.00
Cask removal charge*, transport to bottler & documentation £150.00
Duty on estimated yield of 116 L.P.A @ £28.74 per Litre £3,333.84
Sub-total £8303.84
VAT on above @ 20% £1660.77
Total £9,964.61