Iain Lawson says that "the leader down south had determined" the poll-tax experiment would take place in Scotland (Letters, September 7).

My recollection is that the Scottish Conservatives insisted on its early introduction here, against Mrs Thatcher’s better judgment.

The Scottish Office under George Younger perpetuated the myth that because rateable values would increase under revaluation by three times on average, our domestic rates would likewise increase. This scared the party and strengthened public opposition to the rating system.

Another myth not nipped in the bud was that rents paid by tenants both in private or local authority housing, did not include an element for rates; so many tenants believed they would pay both the new tax plus their full existing rent.

They then compounded this by introducing numerous exceptions (for example, nurses and student) requiring far more local authority staff to administer, rather than by a one-off increase in nursing salaries, student grants and so on by an appropriate sum to cover, after tax, any average increase incurred compared with the rates.

The original idea for the charge came from Douglas Mason of the Adam Smith Institute, but the form in which it was enacted was very different from his; and it was a recipe for disaster that such a tax was introduced at all without Treasury agreement. While Mrs Thatcher later unwisely called it their flagship policy, the blame for the experiment and its implementation lie entirely within Scotland and specifically the Scottish Conservatives.

John Birkett,

12 Horseleys Park, St Andrews.

Day to remember

CONGRATULATIONS to George Crawford for his delightful image of the hoverfly collecting nectar (Picture of the Day, The Herald, September 7). It is a reminder that these fragile creatures can so easily be affected by our attitudes to the environment.

Dave Stewart,

129 Novar Drive, Glasgow.