FAIR TAXATION ON SCOTCH WHISKY

That this House congratulates the Scotch whisky industry on its contribution to the United Kingdom economy, through export earnings abroad and Exchequer revenue at home; recognises the considerable employment provided by the industry in Scotland, particularly in rural areas; expresses serious concern at the discriminatory nature of excise duties on spirit drinks, whose present structure places Scotch whisky at a distinct competitive disadvantage, most notably with imported table wines and beer; and calls on Her Majesty's Government to commit itself to the gradual equalisation of excise duties on all alcoholic drinks on the basis of their alcoholic strength in order to eliminate damaging discrimination against the world's best-known spirit in its home market.