Dear Editor, - The proposed changes to council tax valuation bands are both unfair and unjust for three reasons in particular.

1. It is unfair that 216 tenants, should be penalised because their landlords' property has greatly increased in value since the original bands were established in 1993. The tenant has no advantage with increased capital valuation of the property in which they live.

Why should the tenant be saddled with higher council tax based on increased capital valuation when it is the landlord who is sitting on a huge increase in property values?

2. Many OAPs are asset rich (they own their own property which has significantly increased in value since 1993), but are income poor.

This group of people have recently made their feelings known in the media by protesting and refusing to pay their council tax.

3. Why make an artificial council tax ceiling for properties costing upwards of £424,000? For someone with a house value of £424,000 to pay the same council tax as a property valued at £850,000 or £1,000,000 is ridiculous!

Why penalise the people in our society who may be only just above the benefits level? Council spending should be levied on the ability to pay.

Council tax should be abolished and a local income tax introduced.

This would ensure that the amount an individual pays towards the community is in proportion to what they earn or can afford to pay.

The National Assembly should be ashamed that it seeks to continue a patently unfair and unjust system of taxation which takes a disproportionate amount of resources from those least able to pay.

Clifford Evans 8 Ivybridge Cottages, Drim Mill, Dyffryn, Goodwick.