I refer toa the piece of bitter criticism, invective and denunciation written by Keith Brian of the UK Independence Party that appeared in the Cornish Times last week.

I will not waste any column inches explaining why I believe him to be wrong regarding total withdrawal from the European Union, for I fear an emotional and irrational response. Where I do want to take issue with him is his remarks about taxation that lack any degree of balance and indicate that it is he who is out of touch or at best very selective in what he chooses to highlight.

Firstly he bemoans the increase in fuel duties that affect nearly all vehicle users but misses out the fact that Vehicle Excise Duty for cars with engines up to 1,100cc now has a reduced VED rate of £100. The duty on road fuel gases, which offer environmental benefits over petrol and diesel, has been cut as well.

Secondly, it is true that some allowances like MIRAS and the Married Couple's Allowance are being phased out and abolished but he fails to mention that Child benefit for the first child will be £15 per week compared with £11.45 two years ago. Most of us now benefit from the introduction of the lower 10 pence tax rate and next April the basic rate falls by another penny to 22%.

Thirdly the tax regime regarding share dividends, announced in the previous budget, is now with us. The 10% tax credit is not reclaimable but it is possible to invest up to £7.000 in a Maxi Individual Saving Account where the 10% tax on dividends can be reclaimed until 5th April 2004. Pensioners are capable of switching their money into something more tax efficient.

Fourthly, other measures for pensioners include a dramatic increase in the winter allowance from £20 to £100. The introduction of the Minimum Tax Guarantee sees Age-related personal allowances increased by up to £200 over indexation so that no pensioner between 65 and 74 with an income of £110 per week or less will pay income tax. If the pensioner is aged over 75, this figure goes up to £115 per week. Pensioners are also protected from the abolition of the Married Couple's allowance if already receiving it.

Fifthly, any corporation (and that can include transport firms) now benefit from a reduction in corporation tax rate that is one of the lowest in the European Union. Most lorry VED rates have been frozen and some vehicles engaged in combined road-rail transport will see rates reduced by 55%.

I could go on but I don't want to bore the readers. What this does show is that some taxes and allowances have gone down as well as some going up. Sure, it's an imperfect world but economic stewardship is a difficult task.

The relative strength and stability of the British economy now, is a tribute to the way Gordon Brown and Kenneth Clarke who preceded him, have managed it. This is something that Keith Brian and his UKIP have chosen not to acknowledge or have yet to realise.

JEREMY GENT

Liskeard.