I THINK Joe Berry may alter his view (Letters, September 25) when he looks at how local government is funded in Scotland.

Local authority "spend" is made up of a block grant of 85% from the Government and 15% from council tax. His family of a professional couple and two working children are paying towards this "85% spend" by paying their taxes. The elderly occupant next door will only contribute to this sum if they pay tax.

The burden of providing 85% of council services is already spread over all earners.

Any tax system must be fair, but it also must be collectable. If a local income tax system were used, the 32 local authorities in Scotland could find themselves pursuing unpaid taxes from shell companies in the Cayman Islands. A property tax is easily collected.

Doug Maughan (Letters, September 21) is correct when he says that "the fundamental idea of a tax based on the house you live in is a sound one". Of course, there will always be the odd exception. This should be dealt with through a fair benefits system.

In general, those staying in larger, more expensive houses can afford to pay a higher council tax charge than those staying in smaller, cheaper housing.

Duncan Stirling, Cardross.

• JOE Berry (Letters, September 25) makes the point that all forms of taxation must be based on the ability to pay. He then goes on to state that tax must be levied as a percentage of income. The problem with this suggestion is that income, like the value of the property that you live in, is not always a true reflection of one's ability to pay. For example, someone living in a million-pound home with a million pounds invested in low-yielding shares might not pay any income tax.

Ability to pay depends to a large extent on a person's wealth. It is for that reason we have local taxes raised on property values.

Sandy Gemmill, Edinburgh.

Put onus on landlords

MARK Smith raised many valid points in his article on Ayr's Station Hotel ("The great hotel they want to destroy. We mustn’t let them", The Herald, September 26). The key issue always lies with the landlords of a property. We have various “developers” and “property groups” acquiring property based on no plan whatsoever. Their fall-back position is that properties always go up in value.

Our high streets and towns are littered with empty properties and landlords who simply refuse to spend money on basic maintenance. This leads to dereliction and would be easily avoided if landlords were held to account and forced to maintain properties, make them wind and watertight, clean the windows and ensure they don’t fall into disrepair.

Councils should have a code of practice and failure to adhere to basic standards should result in a compulsory purchase order at a price that allows for all necessary remedial work to be carried out.

The demise of hundreds of our previously-beautiful Victorian hospitals, schools, swimming baths and libraries is an absolute disgrace. It’s time to draw a line in the sand and act.

John Gilligan, Ayr.

• Editor's note:  This letter was composed before Monday's fire at The Station Hotel, Ayr.

Read more: The great Scottish hotel they want to destroy. We mustn’t let them

What's wrong with conifers?

ROBIN Pakeman ("How Scots can help to reverse nature loss", Agenda, The Herald, September 23) summarises the State of Nature report, highlighting seven key issues. Disappointingly under his point six, "Restoring habitats", he suggests that for example this could be achieved by "replacing plantation forestry with native woodland". Such a policy would be both environmentally and economically disastrous. The UK with a population of a mere 65 million is the world’s second-largest importer of timber-based products. Further, the UK has some 13% of forest cover (Scotland with 19%, England 10 %, Wales 15%, Northern Ireland 9%). In contrast, forest cover in France is 31%; Germany has 32%.

I write as a trustee of a native forest established in the mid-1990s and fully support a diverse range of forest types but deplore Mr Pakeman’s apparent support for the "native good, conifer bad" populist school of thought which ignores the huge diversity present in a well-managed productive conifer forest where there will be many areas of different age classes, areas of native woodland and an inclusion of diverse conifer species.

Sitka spruce is a magnificent tree, growing fast and strong in a wide range of soil types and climates. Harvested at 30-40 years it puts a roof over many a Scots head and a floor under their feet.

Under his point seven Mr Pakeman suggests many difficult decisions will need to be made but in the same way that Scottish farming evolved a sustainable seven-course rotation (which put meat and two veg on the plate) so will rotational plantation forestry continue to deliver carbon capture, diversity and much-needed timber products for Scots and their neighbours.

Nander Robertson, (past president, Royal Scottish Forestry Society), Kippen.

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Much ado about doing nothing

PEOPLE and things easily go missing in the forest ... your friends, your tail, your tablecloth and even the notice from your front door which said "Gon out - Backson - Bisy - Backson. CR". Not surprising when everyone is busy doing nothing or just looking for others, or going to somewhere then when they get there forgetting why they had come. Your tail at least could be nailed back on.

I was delighted to read that now there will hopefully be more opportunities to reply "Nothing" when asked what are you doing and then you can go away and do it ("Hundred Acre Wood gets busier as Pooh gains a new canine chum", The Herald, September 21) . In the Hundred Acre Wood there is a lot of doing nothing and nearly all of it quite delightful.

I look forward to buying my copy of Tales from the Forest by Jane Riordan. Many thanks to Craig Williams for telling us of the treat in store. Now I am off to do nothing.

Thelma Edwards, Kelso.

Measure for measure

I'M afraid I have to contradict Billy Gold (Letters, September 25). Shrinkflation is occurring in the licensed trade. For example, Tanqueray gin, which was 43.1% alcohol by volume last year is now 41.3 ABV (note the juggling of figures, presumably to confuse the arithmetically-challenged). Hobgoblin Ruby beer has gone from 5.2 ABV to 5.0 ABV. These are just two examples I have noticed. I also note that some popular wines have become less potent. Is this not shrinkflation?

Cheers?

Hugh Dunnachie, Sanquhar.