I think the Scottish Parliament doesn't have powers to make a new tax. After independence however....
I would like to see the extra money raised put into alcohol abuse charities - but maybe the extra money going to retailers will compensate them for the loss at the low end of the market? If they are expected to sell less volume, then a higher margin will compensate.
I think minimum pricing would work, but it would have to be at extortionate levels, eg Norway. It will be interesting to see what the effect on alcohol sales are (by litre rather than cost).