Letter: Tax-cut losers

Cutting corporation tax can help small businesses to take on more staff (Letters, 15 February). That is surely not the only criterion for doing so: if a business is doing well, then it will be necessary whatever.

If there is not a commensurate increase in staff numbers, then there is an actual loss to the state of tax revenue, which has to be made up from other sources.

It is essential to work to increase employment opportunities in the face of ever more being laid off, but cutting any tax does not guarantee its happening – only it seems more consumer spending and increased exports especially in high-tech, high-value fields.

Joe Darby

Cullicudden

Dingwall, Ross-shire