MIKE Spragg's claim that children do not pay tax (letters July 22) is suspect.

Confectionery has VAT added, so when children buy sweets with their pocket money, they pay tax. So everyone is a taxpayer.

Spragg's claim that children do not pay tax (letters 22 July) is suspect. Confectionery has VAT added, so when children buy sweets with their pocket money, they pay tax.

So everyone is a taxpayer. in fact are tax payers.

He says that 29.7 million people pay tax, and I do accept that as the number of income taxpayers.

However, about a quarter of the adult population do not have sufficient income to pay income tax, but are still liable to pay it if their incomes rise.

Therefore, if we include these to get the total number of people liable to pay income tax we get a figure nearer 40 million.

Using this we get £8.35 per person per year or 16p per person per week.

We could compare this with similar Heads of State in Europe.

The highest royal cost is the Grand Duke of Luxembourg who costs about £180 per head per year. The British royal family is in fact the lowest of the royalty.

The French President, I understand, costs the French about £12 per head per year. So becoming a republic may not reduce your tax bill.

To take this discussion in a slightly different direction I am sure some of your readers have accommodation provided by an employer and pay tax on it as a perk.

Well the Prime Minister is provided with two homes (10 Downing Street and Chequers) and the other ministers are also given homes by their employers: the tax payer.

Now I bet you will not be surprised that the complex rules relating to whether accommodation supplied is a perk (taxable) or not a perk (not taxable) are written and intercepted to allow these ministers to avoid paying tax on what many would consider a perk.

The Scandinavian prime ministers pay tax on their official residences: so why should not don't ours?

Gerard W Cavalier, Woolston