£5.3bn
Scotch whisky exports in 2025, down 1.8% in value and 4.3% in volume
Distilleries and breweries
Distillery and Brewery Finance in Scotland
Finance for stills, brewhouse equipment, bottling and packaging lines and warehousing, with a realistic view of how lenders are treating the sector.
- Broker since 1997
- 575+ lenders
- Led from Dundee
Scotch whisky in numbers
154
operating Scotch whisky distilleries in May 2026, supporting more than 41,000 Scottish jobs
Source: Scottish News, citing the Scotch Whisky Association, May 2026
22 million
casks estimated to be maturing in Scotland’s warehouses
Source: Scottish News, citing the Scotch Whisky Association, 2026
19%
of Scottish distilleries reported to be in financial distress, according to BTG data
A sector under pressure
Scotch whisky is one of Scotland’s most valuable industries, but the Scotch Whisky Association has described a difficult trading landscape, with tariffs, higher costs and softer demand. In July 2026 the UK Government announced a deal under which Scotch whisky would face zero tariffs in the United States, the industry’s biggest market by value.
Lenders have become more selective as a result, and appetite varies a great deal from lender to lender. Cash flow, the quality and ownership of any stock, and how the business is structured all matter. That is why working with a broker who can match each case to the right lender is more important than ever.
What can be financed
Stills and process plant
Copper pot stills, column stills, mash tuns and associated process equipment through hire purchase or lease.
Tanks, fermenters and brewhouse equipment
Fermentation vessels, conditioning tanks and brewhouse kit for distilleries and craft breweries.
Bottling, canning and packaging lines
Filling, labelling and packaging equipment.
Warehousing and racking
Racking systems, handling equipment and storage fit-out.
Visitor centres and fit-out
Equipment and fit-out for tasting rooms, shops and visitor experiences.
Maturing stock
Specialist inventory-backed lending against maturing whisky is offered by a small number of lenders, usually to larger, established businesses and assessed case by case.
What published lender case studies show
Lenders have published examples of facilities for Scotch whisky businesses. These show that specialist lenders do fund stock and warehousing in this sector:
They were published by the lenders concerned, were not arranged by Acorn.finance, and say nothing about the terms available to any other business.
- An £11m inventory-backed asset-based lending facility for a Glasgow distillery company, structured around the whisky maturation cycle
- A £35m asset-backed lending facility for an independent blended Scotch whisky brand, to fund stock and warehousing (published October 2024)
Tell us about your business
Tell us what you want to finance and a little about your distillery or brewery. We’ll come back to you with options. There is no obligation, and we don’t carry out a credit search at this initial stage.
Distillery and brewery finance FAQs
Often, through hire purchase or a lease, depending on the supplier, the equipment and your accounts.
Specialist lenders offer inventory-backed facilities in some cases, usually to larger or established businesses. Appetite varies, and we would check suitability before approaching anyone.
Yes. Brewing, canning and packaging equipment can usually be financed in the same way as other plant.
Some lenders have become more cautious, while others remain active. Cash flow, stock and structure all matter, which is why matching the case to the right lender is important.
Related
Sources
- Scotch Whisky Association: 2025 export figures 2025 data
- Scottish News: Scotland’s whisky mountain grows to 12 billion bottles May 2026
- The Spirits Business: Scotch whisky exports and distillery distress February 2026
- Department for Business and Trade: US tariffs on Scotch whisky lifted July 2026
- Lender case study: £11m inventory-backed facility for a Glasgow distillery company (not an Acorn.finance transaction) 2026
- Lender press release: £35m facility for a blended Scotch whisky brand (not an Acorn.finance transaction) October 2024
This page is general information only and is not legal, tax or financial advice. Figures come from the published sources listed on this page and were correct when last reviewed. Lender availability, terms and criteria vary and are subject to status and underwriting.
Paul Thompson, trading as Acorn.finance, is authorised and regulated by the Financial Conduct Authority (FRN 660207). Not all of the finance we arrange is regulated by the FCA.
Last reviewed: 11 November 2026