In March 2025 WOWGR was updated so that it only applies to warehousekeepers. The changes are a welcome update in simplifying the ownership of casks and mean private individuals and businesses have more flexibility for buying and investing in scotch whisky casks. In this article we run through some of the frequently asked questions around the WOWGR updates.
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How Many Casks Can I Own?
The updates to WOWGR means that there is no limit to the number of casks you can buy and own as a private individual. Prior to the 2025 updates there had been a suggested limit of five casks to prevent cask owners being classed as a “revenue trader” at which point they would have needed to register as an “Owner Of Warehoused Goods” under the previous WOWGR legislation. The updates mean this distinction has been removed and private individuals can build a portfolio of casks of any size.
Can I Buy A Cask Through My Business?
Yes you can buy casks through a business. Prior to the 2025 updates UK based “revenue traders”/businesses needed to register as an “Owner Of Warehoused Goods” in order to own casks through their business. Following the updates only Warehousekeepers need to register, which means businesses can build a portfolio of casks to suit their needs.
This applies to all businesses, and means that cask investment companies cannot register under WOWGR.
Do I Need A Duty Representative?
No, you don’t need a Duty Representative. Duty Representatives/Duty Reps have been removed from the WOWGR legislation and overseas businesses will no longer need to use one to hold casks in their name.
Can I Still Get A WOWGR?
WOWGR stands for “Warehousekeepers and Owners of Warehoused Goods Regulations 1999” so you could never really “get a WOWGR.” Instead you could get different certificates based upon the various regulations covered in the legislation—for example you could register to be certified as both a Warehousekeeper and Duty Representative, but having one didn’t mean you would automatically get other certifications covered in the legislation. Following the updates only Warehousekeepers will be covered by the regulations, and so only Warehousekeepers will be able to have “a WOWGR.”
If you have more questions about WOWGR and what it means for you regarding cask ownership in 2025 please email [email protected].