The figure equates to a 2.6% drop in demand since the tax was increased by 3.9% in March.
The Scotch Whisky Association are calling for the tax to be cut.
Overall tax take
The association said than more than £10 of every bottle of Scotch sold for £12.77 comprised of £8.05 in excise duty and £2.13 in VAT.
The HM Revenue and Customs figures showed the overall tax take from spirits had fallen since the March budget increase.
Spirits revenue dropped more than 7% in the first financial quarter of 2017-18, down to £697m, compared to £751m in the same period from April to the end of June the previous year.
This reversed a 7% increase in spirits revenue from the freeze on excise duty in 2016, which boosted the Treasury by £229m.
The 2% cut in spirits tax in 2015 led to a 4% rise in spirits revenue – a £124m increase.
Karen Betts, Scotch Whisky Association chief executive, said: “Philip Hammond‘s damaging 3.9% spirits duty hike has hit UK demand for Scotch and seen less money going to the Treasury.
“The chancellor should use his November budget to ‘Drop The Dram Duty’ and boost a great British success story.
A Treasury spokeswoman said: “We recognise the importance of the Scotch whisky industry.
“In the UK, tax on a bottle of Scotch is 90p lower now than it would have otherwise been, thanks to duty freezes and cuts introduced in the last three years.”