SO here we go again -- the Council Tax! Apart from the taxes that precipitated the American War of Independence, this has to be the most unfair tax ever devised by a British government.

It is far more unfair than some form of poll tax, but possibly because it penalises the middle classes, it hasn't set the egalitarian socialist do-gooders jumping up and down, as the poll tax did.

Why, by whatever yardstick, should the Council Tax payable be based on the value of your property? Why should, say, two people pay the same Council Tax as five people living in an identical property on the same street?

Why, in all probability should they also pay the same water rate? Surely five people are going to utilise public amenities, etc. etc. far more than two, especially if three of them are children attending school.

Education continues to take the largest slice of the tax cake for various reasons, and I am all in favour of free education to the age of 16, but don't forget that child allowance can be claimed if the child is in full-time education up to a certain age.

Next, let us consider the different 'bands' of taxation. How many houses in Burnley are in the lowest band, including semi-detached gardened houses etc. and how many householders pay no Council Tax at all?

My suggested solution is some form of occupancy tax, not the straight-up swingeing poll tax which a previous government tried to introduce, but a land tax on private property occupying more than a certain number of square metres and a water rate which is based on either the number of occupants, or metered, as is gas and electricity.

Adjustments could then be made with regard to the status of the occupants -- for instance, pensioners.

Otherwise, successive governments who have neither the wit nor will to tackle the problem will do nothing.

R BRACEWELL (Mr), Ormerod Street, Worsthorne, Burnley.