I DO not agree with Alan Fitzpatrick (Letters, September 9) regarding his interpretation of Iain Mann’s letter (September 8) concerning taxation and spending by the Scottish Government. The point made by Iain Mann and Douglas Mayer (Letters, September 7 & 10) is that the full increase or decrease in tax raised will not percolate through to the Scottish Government.

As Mr Mann correctly concluded there is a solution to this problem, and that is full devolution of all tax-raising powers to the Scottish Government. Clearly the Scottish Government could take on the responsibilities by the start of the 2018-2019 tax year, since it had plans for such a time scale had the electorate supported its plans for full independence.

Sandy Gemmill,

40 Warriston Gardens,

Edinburgh.