WEST Devon Borough Council is blatantly dictatorial in its demand for payment of the Council Tax in the next financial year.

In a note to every householder with the tax assessment is the threat that if payment of the tax is not made on or before the due date twice in the year a final notice will be issued followed by a summons for the payment of the full year's charge.

No provision is made for inevitable causes of delay such as illness or when a holiday away from home straddles the due date — there is no rebate for early payment and so there is no incentive to pay the council a week or two in advance. Nor is unexpected delay due to the unreliability of public transport during holiday periods provided for, delays because of strikes affecting air transport and cross-channel sailings and the now frequent delays and cancellations of rail services.

The council notes state that they are acting in accordance with an Act of Parliament but they do not say whether the statutory provision is mandatory or discretionary.

In either case they should be mindful of the fact that they are serving the public in an infinite variety of circumstances and they should accordingly cease their rigid application of their regulations.

G Kirkpatrick

Parkwood Road

Tavistock