There was a mixture of dismay, exasperation and righteous indignation in the Scotch whisky industry when, in his first Budget as chancellor last Wednesday, John Healey ignored longstanding pleas for a fairer approach to excise duty on spirits. The Scotch Whisky Association’s CEO Mark Kent, said afterwards: “Another increase – the fourth in as many years – will see the tax burden on the average bottle of Scotch Whisky rise to 74 per cent… We’ve r…