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Do I Need A Duty Representative?

Until March 2025 non-UK based businesses needed a WOWGR registered duty representative to own casks, but this requirement has now been removed.
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Until March 2025 non-UK based businesses needed a WOWGR registered duty representative to own casks, but this requirement has now been removed. Non-UK based businesses can own barrels of scotch in a warehouse without a duty representative.

What Is WOWGR?

WOWGR is an acronym and stands for “Warehousekeepers and Owners of Warehoused Goods Register 1999”. It was a registration scheme for UK based businesses who wished to buy, own and trade in duty suspended goods, including scotch whisky casks. In March 2025 WOWGR was updated and is now only applicable to Warehousekeepers and Warehouses. “Owners,” whether private individuals or businesses, will not be able to register.

You do not need a WOWGR to own barrels or receive a delivery order.

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Ready to learn more? For detailed insights and expert tips to help you navigate your whiskey investment journey download the comprehensive Whisky Barrel Buying Guide written by the team at Mark Littler Ltd.

Our colleagues over at Mark Littler Ltd have curated their most helpful articles all in one place so you can learn more about buying and owning a barrel of scotch. If you’d like to find out more about moving forward with a barrel purchase please email [email protected].

Returns on whiskey barrels are not guaranteed and the value of casks can go down as well as up.

A Note On Cask Ownership From Mark Littler, The Whiskey Wash Editor-In-Chief

Scotch whisky casks are a long-term commitment — think 10 to 30 years, not a medium-term investment with an easy exit. The only reliable path to value is buying young spirit and giving it time. There are no magic years, no guaranteed returns, and no shortcuts.
Casks sold through Mark Littler Ltd or other partners involve full legal title transfer via a warehouse-acknowledged Delivery Order. These are physical assets, not managed funds, so they fall outside FCA or SEC regulation — and outside any government compensation scheme.

Buy a cask because you love whisky and believe in what it can become. Not because someone promised you a return.

Read our full editorial guidelines on cask investment here.

Hannah Thompson

Hannah Thompson is a whiskey educator who helps consumers understand everything they need to know to make an informed decision about whiskey investment. She has been working in the secondary whiskey market since 2019 and joined The Whiskey Wash team when Mark Littler took over as Editor in Chief. Working with Mark Littler Hannah has amassed a broad range of whiskey knowledge and specializes in helping consumers make education driven cask investments. Hannah has authored two published works of fiction and her background in research and creative writing lets her create interesting and informative articles to give people a solid understanding of the world of whiskey.

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