CONGRATULATIONS to Mr Fitzmaurice on his stand against the Council Tax (LT, Nov 14).

When the Thatcher government imposed a tax which became known as a poll tax, it created such a furore that a new tax was formulated.

This is the present-day totally unfair tax - virtually on suggested wealth - that we have today.

There is no reason, logical or from a commonsense point of view, the tax should have been based entirely on the value of one's property. Don't forget, there are many, many people who pay no direct taxes at all.

Why should a couple living in an identical property to that of a family of four, pay the same council tax?

Why should a family in a house originally valued at £100,000 pay more than a family in a house valued at say £50,000.

This can become more iniquitous if children are concerned, considering the biggest slice of the council tax goes on education.

Child allowance and other perks should be limited to the first two children, stopping at the end of high school education, but above all, council tax should be completely overhauled.

I suggest that the more people there are using local facilities, the more should be paid pro rata and eventually all premises should have water meters.

An element of the council tax should be taxed on the ground area and property occupies.

There would have to be many considerations, but the present tax is so unfair.

MR R BRACEWELL, Ormerod Street, Worsthorne, Burnley.