The figures used by Cllr Mudge (Wiltshire Times, March 5), concerning the Liberal Democrats Local Income Tax, are misleading.

To start with, he uses 'average' income for his calculations, which is bound to make his figures higher than the truth because of those highfliers in the City, who earn multi-million pound packages. He should use the 'median' method , which calculates a 'typical' income.

For example, if one hundred people each earn £10,000 p.a. and one earns a million the 'average' is approximately £20,000 which is obviously an absurd result. The 'median' would use the most typical wage i.e. £10,000 and is nearer the truth. Incidentally, his own figures show that his 'average' male income is £20,800. I would suggest that for most Wiltshire workers a typical wage is much less than that, so their council rates will be much lower than Cllr Mudge claims.

His argument also ignores the fact that 60 per cent of our rates are paid by direct Government Grant. A person paying £1,000 in rates will have triggered a Government Grant of £1,500 to the council. Since the ratepayer is also a taxpayer, much of that grant will have come out of his own income tax. This means that, in this example, his total rates burden is closer to £2,500.

Assuming that the local tax covers all of the rate bill, there should be no need for a subsidy from the Government grant, so there should be a reduction in national income tax. This also means a reduction in the total tax burden. There is absolutely no mention of any of this in Cllr Mudge's letter.

It is disturbing that a Councillor should rubbish a proposal that would probably benefit most of his present ratepayers, pensioners in particular, and yet offer no constructive proposal of his own. Does he believe that the present system is both fair and sustainable?

Dennis Dorney

11 Ash Grove

Westbury