In the scotch whisky industry a delivery order is the traditional way of transferring and recording ownership at the warehouse level. A delivery order is a document listing the whiskey’s details, signed by the seller and purchaser, and acknowledged by the warehouse.
While a delivery order specifically is not a not a legal requirement it is what most warehouses use because it satisfies their legal obligations to the UK tax office (HMRC).
Download The Whiskey Wash X Mark Littler LTD Barrel Guide
At The Whiskey Wash, we’ve partnered with Mark Littler Ltd, whiskey barrel specialists since 2016, to bring you the definitive guide to scotch whisky barrel ownership.
Ready to make an informed decision about buying a whisky barrel? Complete the form below to download our expert guide, developed from years of industry experience and aligned with Scotch Whisky Association recommendations.
Warehousekeepers are certified by HMRC under WOWGR legislation and they have legal obligations under their certification. This means that a delivery confirmed by the warehouse order gives you as a buyer:
- Assurance that the barrel is what the seller says it is
- Full ownership of the barrel.
As well as giving you security for a long term investment, full ownership ensures you are free to draw samples from your cask and sell.
The Scotch Whisky Association (SWA)
The SWA provide some guidance on buying barrels of scotch as a personal investment which Mark Littler Ltd use as a guideline for the information they provide during the sale of barrels. The SWA state that as a buyer you should ensure you have a receipt for the purchase price and a copy of the contract of sale which should include:
- a full description of the whiskey purchased i.e. type, distillery, and year of distillation;
- Identifying information on the cask purchased, in particular the cask number, the type of cask (ex-Bourbon, ex Sherry etc.) and the volume of the contents;
- identify the warehouse in which the casks are stored and the warehousekeeper; and explain the costs connected to the storage of your cask.
The SWA also provide this additional information on delivery orders and proof of ownership:
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“If the cask is located in a warehouse that belongs to someone other than the seller, you should ensure that the transfer of ownership is properly recorded and acknowledged by the warehousekeeper. Traditionally this was done by way of a delivery order, a document setting out the details of the cask to be transferred, signed by purchaser and seller and then delivered to the warehousekeeper. Nowadays other documents may suffice but you should check with the warehousekeeper what documents they require to record ownership in your name and ensure that the seller can deliver them to you before completing the purchase.”
A Note On WOWGR
You do not need to be WOWGR certified in order to receive a delivery order. As of March 2025 WOWGR has been updated and no one other than Warehousekeepers need to register.
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].
Download The Whiskey Wash X Mark Littler LTD Barrel Guide
At The Whiskey Wash, we’ve partnered with Mark Littler Ltd, whiskey barrel specialists since 2016, to bring you the definitive guide to scotch whisky barrel ownership.
Ready to make an informed decision about buying a whisky barrel? Complete the form below to download our expert guide, developed from years of industry experience and aligned with Scotch Whisky Association recommendations.
Returns on whiskey barrels are not guaranteed and the value of casks can go down as well as up.
