• The 1998 Budget narrowed the tax discrimination against Scotch Whisky.
  
• But, Scotch is still taxed much more heavily than other alcoholic drinks.
  
• The tax take varies according to retail price. On lower priced brands it can rise to as much as 75%.
  
• A typical 70cl bottle of Scotch Whisky costs £10.70, the government takes 66% in tax.

It breaks down like this:

Excise Duty	5.48
VAT	1.59
Total Tax (66%)	7.07
Scotch Whisky (34%)	3.63
	£10.70

• The Chancellor froze the tax on Scotch Whisky.
  
• By raising duties on other alcoholic drinks he made a start on narrowing discrimination.

FAIR TAXATION MEANS EQUAL TAX TREATMENT FOR ALL ALCOHOLIC DRINKS