27 NOVEMBER 1993, Page 28

Clarke's single malts

THIS WILL be his cue for the single malts. Every interest in the land has been pressing its pet tax reform on him, but none of them, I dare say, so comprehensive as this. At little or no cost, it will improve the bal- ance of payments, promote tourism, reward an industry with a worthy record as exporter and revenue-raiser, and cheer up everyone except the French. The Clarke Concession would let the distillers sell their whisky to personal visitors, free of duty, at the point of origin. Well, why not? Their customers would no doubt be rationed, as at Customs posts, but would still be better off going to Scotland for their Scotch than, as now, to Calais for their car-loads. A wet day in the Western Isles would take on new attractions, as Dr Johnson found, when finally driven to taste the local product: `Come, let me know what it is that makes a Scotchman happy.' As for the revenue, the point has been well made by Andrew Ket- tles of Highland Park, sponsor of the Spec- tator's Parliamentarian of the Year Awards. The duty on Scotch (he says) now goes into the Government's pot, which finances the Common Agricultural Policy, which encourages French farmers to grow far too many grapes, which provide cheap raw material for brandy, which competes with whisky for the markets of the world. My reform has no sponsor but appears pro bono publico.