From Mr Roger Fryatt.

Sir, You report (February 20) that Ron Sandler will be subject to the proposed “non-dom” tax. Poor him – in the first month in his new job, his first pay-cheque after tax will be £54,000. If it were being levied now, once he had paid his non-dom tax he would be left with only £24,000 to tide him over to his next month’s £54,000.