Letter: Tax reform risks

If he can realise this aspiration he will be going a long way towards introducing honesty and openness into the tax system. However, you recognise that this reform is likely to take several years to implement.

Presumably this delay would permit the Chancellor to manage the reform equitably, ensuring that no section of the community would be unfairly disadvantaged.

For example, pensioners, who are currently exempt from National Insurance contributions, would expect this position to be safeguarded. They must not be seen as an easy target to help balance the national budget, although the evidence would seem to indicate that this is indeed happening.

Pensioners and the poorest households are among those who have been the worst hit by the recession.

The government claims fairness as a priority in its decision making. How will it restore fairness to pensioners and the poorest households?

Archie Pacey

Barleyknowe Road

Gorebridge

I refer to your article on the Chancellor's plan to merge national insurance with income tax. At the moment no-one over the age of 60 pays National Insurance.

If this new set-up changes that situation there will be a huge number of over-60s much worse off and very angry because their tax rate will increase along with everyobody else's. I think this might be an electoral disaster for the coalition.

John Allan

Howden Hall Drive

Edinburgh