DAVID Cameron’s observation just before the Chancellor’s speech that “families are the best welfare state we have” set the tone for a reflective and humane occasion (“Osborne gambling on growth to fund £4bn tax credit U-turn”, The Herald, November 26.

I applaud George Osborne for listening to concerns in the Commons, the Lords and the country about the likely effect of further cuts on the living standards of poorer workers.

Accused of flip-flopping, Lord Keynes said: “When my information changes, I alter my conclusions. What do you do, sir?” - but we recall chancellors who found that it impossible.

In fact he had already cut the percentage of families with children on benefits (tax credits) from Gordon Brown's absurd 90 per cent to a much more manageable 60 per cent.

Rev Dr John Cameron,

10 Howard Place, St Andrews.

IAN Bell's multi-pronged digs at the UK Chancellor (“Budget deficit plans dissolve into a puddle of lame excuses”, The Herald, November 25) were met in full with George Osborne's financial presentation at the Commons). Yes the less fortunate will be hit, but not so hard as might have been. However, what Mr Bell slides over yet again is that the UK -including Scotland - really has to work hard to reduce the annual fiscal deficit and the accumulating ferocious debt (on which the interest makes up a big chunk of the deficit). There is no escape, even if as Mr Bell says the global financiers still let us off lightly with super low interest rates on exceedingly long gilts. Holyrood should stand four-square behind meeting the challenge, instead of being in denial of urgency. We can't escape whether in or out of the Union.

Austerity has yet to do its supposed job, much to do with the ring-fencing of big -pending areas like the NHS and education, and of course thrown further off course with the new enhanced defence and security spending. Wanting to tackle the finances means not hanging back criticising but being constructive, somewhat lacking at Westminster. Because our share of the deficit and debt are encapsulated in the whole UK figures does not mean that we can steam ahead blithely as we are, pretending that all is well provided the block grant is not cut back. Scotland’s leaders are clearly somewhat irresponsible if they can only focus on Trident as a cure-all.

Joe Darby,

Glenburn, St Martins Mill, Cullicudden, Dingwall.