County council leader Keith Mitchell's reasons for not supporting the Liberal Democrat campaign for local income tax, instead of the unfair and inefficient council tax, are, to coin a phrase, "economical with the truth" (Oxford Mail, March 21).

I offer him and your readers three facts:

Conservatives have already announced, as an excuse for being pushed by Liberal Democrats into pathetically low positions in recent Parliamentary by-elections, that the elections were held in

constituencies which were "not their natural territory". A party which realises that it has no hope in the big urban areas is not going to form the next Government. Liberal Democrats, unlike Conservatives, are winning seats in urban and rural areas: we have no 'no-go' areas

Changing from an unfair system which hits the poorest hardest to a fairer system will benefit those most in need. Under local income tax, 50 per cent of pensioners would pay nothing. A family on average income would be £450 a year better off. Our Liberal Democrat policy to 'Axe the Tax' is acknowledged by independent experts as workable and fair, and has proved to be a success in many other countries. Conservatives have closed their minds to the better way ahead

Liberal Democrat policy has one, and only one, proposed tax increase: the one per cent of the population who earn more than £100,000 a year would pay, on the slice of income exceeding £100,000, a higher rate of tax, 50 per cent. This will more than cover our promises to scrap students' tuition and top-up fees and to give the elderly free personal care. These benefits are already in place in Scotland where Lib Dems are in government.

The best way to make sure that the next Government scraps the council tax is not to vote for Conservatives, but for the Liberal Democrat party which has the best and fairest policy on tax. John Goddard, Leader, Liberal Democrats, Oxford City Council