DOES the proposal by Colin MacKenzie (Letters, November 25) to tax the value of land suffer from the usual Not In My Backyard (Nimby) qualification, or is it to include all land areas including garden areas? Certainly in my neck of the woods, the vast majority of non-domestic land areas are farmlands, often dairy farms whose problems with the price they receive for their milk leaves nothing to fund a new land tax.

Alan Fitzpatrick,

10 Solomon's View, Dunlop.