THE old, badly-formulated poll tax and the unfair rates system, based on the size of a house and its location, have now been replaced by the even more pernicious and unfair council tax.

This is based, quite simply, on the value placed on your property by a government assessor. Why should this be?

How on earth can the value of your property be linked to the cost of amenities or facilities provided by a council, local or county?

Further, when the value of your house was assessed, house prices were at a premium. Since then, the value of property has decreased appreciably, which means that many home-owners find themselves in a 'band' which is too high.

Finally, is it fair that a couple living in a house should pay the same council tax and water rate as, say, five people living in an identical house on the same street.

Isn't it time that the legislators devised a fairer form of local taxation and water rate?

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

Converted for the new archive on 14 July 2000. Some images and formatting may have been lost in the conversion.