SCOTT Thornton (Letters January 14) complains that the receipt of deferred state pension has resulted in him paying extra tax that would not have been payable had he lived in England. This should not be so, as the tax payable on deferred state pension is due at the highest rate on the taxpayer's other income. The deferred income is never added to the other income and can therefore never move the taxpayer into a higher tax bracket.

Andrew Kidd,

299 Clarkston Road, Glasgow.