I read the article elsewhere and I don't think that what is proposed is an additional £10.50 tax its about setting the tax at a level below which it cannot be offered for sale. This, in effect, would prevent alcohol being used as a lost leader as it undoubtedly is in many supermarkets.. It would,for example, prevent the sale of 24*440 cans of lager at 4.2 alcohol by volume for £14.00. (ASDA price!), Gin at 40% by volume for £8.65 (ALDI) or two bottles for £20.00 (TESCO).
In Scotland the Tory, Labour and Lib/Dem opposition at the parliament opposed a point of sale per unit of alcohol price of 40p (not a tax which would go to the Exchequer) which would have had little or no impact on the price of beers, wines and spirits at normal retail prices. It would have prevented the sale of certain items such as the 'industrial' cider - which has an alcohol content of more than 6% by volume - going for for £2.95 per 2 litre plastic bottle. On the other hand a bottle of spirits at 40% by volume would have had a minimum point of sale price of £10.40 which, for most national branded spirits at least, is generally below the normal and as such the 'normal' bottle would not be affected (for example Grouse whisky is currently selling for £14.95 per bottle in the local ASDA and on offer Lamb's rum is going for £11.00).
The reality is, whether reasonable and sensible drinkers like it or not, something has to be done.
How these prices might affect Whiskey is,of course,another matter!