Legally, any whisky must possess a minimum ABV of 40% (as mandated by the Scotch Whisky Association).

Source: https://www.financialexpress.com/lifestyle/whisky-labels-decoded-unlocking-the-stories-behind-the-alcohol-bottles/3112974/

Speaking on BBC Radio Scotland's Good Morning Scotland programme, the Chancellor said: 'We have been working very closely with the Scotch Whisky Association and we have frozen alcohol duty until August.'

Source: https://www.dailymail.co.uk/news/article-11867417/Scottish-Secretary-Alister-Jack-slams-Budget-duty-hike-Scotch-whisky.html?ns_mchannel=rss&ns_campaign=1490&ito=1490

The Scotch Whisky Association said the rise in alcohol duty from Jeremy Hunt was the ‘largest tax increase for decades’ for the sector.

Source: https://www.expressandstar.com/news/uk-news/2023/03/15/chancellor-accused-of-delivering-historic-blow-to-scotch-whisky-industry/