Malt tax

Used in the production of beer and whisky for centuries, it is also an ingredient in modern foods.

[1] This meant malt was seen as an essential part of dietary health for the poor and taxing it caused widespread dissent.

In England, malt was first taxed in 1644 by the Crown to help finance the English Civil War.

At a meeting with Queen Anne on 26 May, a deputation that included the Earl of Mar and Duke of Argyll asked her to dissolve the Union, which was refused.

[3] According to William Cobbett, this tax contributed to inequality, poverty, and malnutrition in England, as it created a monopoly for malting and brewing, preventing ordinary householders from brewing their own nutritious beer for everyday use.