CONSERVATIVE candidate Phil Ashcroft condemns the Liberal Democrats' alternative budget for their new 50 per cent income tax band.

But he doesn't explain that the 50 per cent band would only apply to about one per cent of the population earning over £100,000 a year. So one per cent would pay a bit more to help the other 99 per cent with their council tax bill, and to scrap unfair tuition and top-up taxes for students. The 50 per cent extra tax would bring us in line with top tax rates in the rest of Europe.

Phil Ashcroft then criticises the Liberal Democrats for supporting Labour's National Insurance increases, as they were against higher taxes. Does he not remember that, for many years, the Lib Dems were calling for 1p on income tax to fund a specific cause.

Everyone is now aware that, to improve services like the NHS, you need funds to pay for it. That isn't to say that at the same time you can't seek ways of making the services more efficient.

On March 5 on TV, Iain Duncan Smith, the Conservative leader said they were a tax-cutting party. But, asked how they could cut taxes and improve services, he couldn't say, as he would have to see in three years' time.

G Langdon

Winsford Grove

Bolton