Terroir refers to the combination of environmental factors, such as climate, soil, and agricultural practices, that shape the characteristics of a crop, contributing to the unique qualities of the final product. The concept has been traditionally linked to wine, but some recent findings suggest that it also holds importance for distilled spirits. The expanding Irish distilling sector is shifting towards local raw materials such as wheat and rye, driven by regulatory changes, economic benefits, and consumer demand for sustainable local products. This research examines the effects of wheat variety, geographical location, and harvest year on grain composition and volatile composition of the new make spirit. For this study, twenty lab-scale wheat whiskey samples were produced from five different wheat varieties grown at two different locations in Ireland over two consecutive years. The wheat samples were analysed for grain composition and the volatile profiling of new make spirit samples by headspace solid-phase microextraction (HS-SPME) followed by gas chromatography–mass spectrometry (GC-MS). A total of fifty-one volatile compounds were detected, with ethanol, ethyl acetate, phenyl ethyl alcohol, and 3-methyl-1-butanol being predominant. Principal component analysis revealed that both the harvest year and geographical location moderately influenced the volatile compound distribution of the new make spirit, which is explained by a 43.25% variance. ANOVA analysis revealed that grain composition was significantly influenced by harvest year, location, and wheat variety. The 2020 samples showed higher protein and β-glucan content, whereas samples from the location Tipperary had higher starch content. This study indicates that terroir—specifically seasons (year) and geography (location)—affects the characteristics of wheat-based Irish whiskey, highlighting opportunities for distillers to differentiate their products by leveraging local environmental factors.
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