A new-make spirit is something that as a consumer, you probably haven’t heard of before.
So essentially a new-make spirit is unaged whisky - it’s the clear liquid that comes off of the still after the distillation process, which is collected by the distillers. Until recently distilleries tended to not do anything with the liquid, however now it’s become a trend to bottle it up and sell it on.
The liquid is usually about 65-70% ABV and would usually be taken off to age in barrels, to make whisky, but keeping it as the new-make spirit results in a clear liquid with whisky-root character but none of the flavours from the barrel. The spirit can then be used to make other spirits or sold as it is.