This will be an incredibly regressive tax. Middle-class folks who put away a bottle of nice merlot a night will be completely unaffected, but those with lower incomes will be hardest hit. The message is that only the affluent should be allowed to drink.
If I were to play devil's advocate, then yes, only the affluent should be allowed to drink as alcohol is a non-essential luxury. Maybe if those on lower incomes and benefits didn't drink, then they'd be that little bit better off…
