British alcoholic beverage maker Diageo PLC will spend $130 million to build a new distillery in Lebanon, Ky., according to a Dec. 13 announcement from the Kentucky state government.

The project comes a year after Diageo unveiled its $140 million Bulleit distillery in Shelbyville, Ky., according to the release.

The Lebanon site will house an entire manufacturing facility, including a distillery, dry house and warehousing. It is expected to create 30 full-time jobs.

Construction of the plant is expected to start in the summer of 2019, with operations scheduled to begin in early 2022.

Diageo, which makes Bulleit, Buchanan's, Johnnie Walker and Crown Royal whiskeys as well as Smirnoff, Cîroc and Ketel One vodkas, employs more than 100 people in the state, according to the state government.

The Kentucky Economic Development Finance Authority preliminarily approved a tax incentive of up to $2.5 million to Diageo through the Kentucky Business Investment program so help spur investment and job growth.

The state authority also approved a tax incentive of up to $1.5 million to the company through the Kentucky Enterprise Initiative Act, which allows companies to recover Kentucky sales and use tax on construction costs, building fixtures, electronic processing, and equipment used in research and development.