Your article on stamp duty contains a reminder of the iniquitous "slab structure" approach to the levying of this tax ("Stamp duty rise pushes up cost of moving home", The Herald, April 21).

Apart from simply being a soft target from which it is easy to raise more in taxes, I do not know what justification exists for its application, and can only imagine the outcry of unfair treatment if it was suggested that the same "slab" criteria should be applied to the levying of income tax.

Alan Fitzpatrick,

10 Solomon's View,

Dunlop.