Why is Scotch such a hard hit to the wallet? There are a few reasons. First, it’s an import, so there are a number of taxes associated with bringing the booze across borders. Second, Scotch is typically aged for longer periods of time than your average American rye or bourbon, so the price on the bottle is also partially compensating for the time it takes to mature in the barrel, the liquid lost to the Angel’s Share during that period, the space needed to store casks, etc. While a great American bourbon will rest for two or more years, most Scotch brands don’t get blended before three (and most typically five or above), which is a significant difference in cost when it comes to production.