The Liberal Democrat Party is vowing to do away with council tax and replace it with a local income tax. This still penalises the electorate in each constituency.

To make a council tax fair, everyone who makes use of the services provided must pay a share of the cost.

The only way to do this is to impose a local "purchase tax" of two per cent.

By this method everyone, from four to 90, whether a resident or visitor, who buys anything will make a contribution to the local taxation bill.

Councils must introduce this quickly to make sure spring and summer visitors make their contributions.

Exceptions should be restricted to items on which VAT is not paid.

-James McCulloch, Chichester