1.   First, export information on the whisky industry is already published by the Scotch Whisky Association.

2.   Morayshire is the heart of the whisky industry and you can take the famous Whisky Trail to seven distinctive malt whisky distilleries.

3.   A windfall for the hard-pressed Scots whisky industry may come in the form of lower excise duty rises which for most other products could be set well above inflation.

4.   But there will be no increase for spirits, a move welcomed by the Scottish whisky industry which has always argued that it is unfairly dealt with.