Sandy Gemmill (Letters, March 5) makes a fair point in saying a family of three wage earners will pay more in income tax and National Insurance than pensioners and benefit recipients but that is a national tax to which pensioners, and probably some benefit recipients, have contributed to in the past. In other words, they have paid their share whenever possible.

As far as Council Tax is concerned, I think Mr Gemmill should look on the other side of his balance sheet - a family of three wage earners will almost certainly make greater use of council services (waste, sewage, water, lighting and other facilities) than a single pensioner on a small income.

Bill Beaton, Kilmarnock.