Food sales across the country have also dropped by 2.6%, according to the Scottish Licensed Trade Association.

Sheena Thomson, vice-chair of the Dundee LTA, said there was now a real concern some pubs could go under because of the effect the ban is having on some of the city’s pubs.

“To begin with there was a honeymoon period following the ban but as the months have gone we’ve found that landlocked pubs, where there is nowhere nice to sit outside, and men’s pubs have been affected the most,” said Mrs Thomson.

“It is the real traditional pubs that are suffering,” she added.

The SLTA said the ban had hit pubs up and down the country far more than originally feared.

Originally, the SLTA believed takings would be down by around seven per cent but, after a survey of their members, discovered that, on average, business was down by over 10%.

This is despite Scotland’s warm summer and landlords enjoying the added fillip of it having been a World Cup year.

Mrs Thomson said there was now a real concern that several pubs may soon have to call last orders for good.

“The real test will be over the winter months, which are traditionally hard,” she added.

SLTA Chief Executive Paul Waterson warned, “This ban will put some hard-working licensees out of business and many bar staff out of jobs.

The association described its survey findings as “a massive stay-away by Scotland’s pub regulars”.

Published in Edinburgh today, it said 46% of licensees reported a drop in visits by regulars since the ban came into effect and only 5% reported an increase.

The impact on sales was said to be similar, with 51% reporting that regulars were spending less and only 7% more.

Mr Waterson, owner of the Flagship Hotel group, said, “We were told that business would improve as a result of the ban, something we never believed.

“Now even our prediction of 7% loss of business has proved optimistic.”

The SLTA survey said losses had not been counter-balanced by new business from non-smokers, with 20% reporting more new customers or more frequent visits but 17% reporting fewer.

Mr Waterson said, “Our members are paying for an ill-judged and hasty Government policy.

“If this measure is going to save millions in health costs, as we are told, it would be good to have some of this back in compensation for our members who may lose everything.”

Mr Waterson said, “Clearly there are examples of those who have seen an increase in trade, and of those who are doing badly, but generally trade is undoubtedly down.”

But Health Minister Andy Kerr said, “I have not met a single person who wants to turn the clock back and re-introduce smoking in restaurants and pubs — indeed feedback to me has been quite the opposite.

“While it is too early to say precisely what the impact in Scotland is, there is no evidence to suggest that pubs, cafes or restaurants will go out of business as a direct result of the smoking ban coming into effect.”

In New York, where a ban had been in place for more than two years, takings and employment were up, employment was up, and the number of liquor licences had increased, said Mr Kerr.