SIR - Mr H L Holmes is quite right to stress the danger of the euro coinage but that is not all that lies in wait for us. Our sovereignty is indeed at that risk.

Plans are in hand for the unification of value added tax. Taxation varies considerably in European countries, top rates in Denmark are 25 per cent on food, household fuel, children's clothing, books, newspapers and if you are buying a house, the same goes for Sweden with the exception of food which is 12 per cent. Germany puts 15 per cent on fuel and children's clothing, France has 20.6 per cent on them.

Any unification would be up and not down, and the scheme is on the verge of being implemented.

Towards the end of last year it was the declared intention of the European Union to decide the machinery for allocating tax revenue, which included the abolition (of nil and lower tax such as ours obviously) to be followed by all the remaining proposals for introducing a new common system of VAT for a genuine single market.

The transitional system in which Britain was allowed to have zero VAT for some items, is said in one of their reports to give member states the illusion of having retained full sovereignty in determining their revenues and the operation of the VAT system.

Another sinister paragraph states that since revenue will be no longer allocated between the member states by the tax system (our present one?) special machinery will have to be set in place for ensuring that member states receive a level of revenue commensurate with consumption within their territory.

A most weasel way of saying bureaucrats in Europe will decide how much our VAT will be and on what, then collect it and return to us as much or as little as they decide we need. It must be presumed the rest of it will go into their own coffers.

Individual sovereignty is an illusion, they admit it and apparently we can like it or lump it in their opinion.

SMITH MIDGLEY,

Hebden Road, Haworth.

SIR - We are just getting over a bout of flu, but with paracetamol, hot drinks, keeping warm and isolated have pulled through, knowing family and neighbours were at hand if needed.

How my heart has gone out to the poor people left on trolleys in the hospital corridors.

In this day and age, when we can send men to the moon and there is money for such white elephants as the Millennium Dome, there is no room at the inn for sick people.

When V Bottomley was Secretary of State for Health in 1995 she published a Patients Charter, and to read it, our rights are nobody's business.

I wonder if any of the present government, particularly Mr Frank Dobson, have ever read this little booklet. If they can't get one, I would lend them mine gladly.

MRS R LAPWORTH,

Airedale View,

Cross Hills.

SIR - Over the festive season my mountain bike's gear system decided to seize up and I needed to take it down to Keighley to be repaired.

Instead of using the car I decided to use the services of the Keighley and Worth Valley Railway, who kindly let me take the bike down to Keighley on the train.

Not only was I able to travel at local resident's rates, the bike went free as well. What a delight it was to walk out of Keighley railway station to see nose-to-nose traffic jams and not have to try to find a place to park the car.

I would suggest anyone living in the Worth Valley area seriously consider using the railway on a weekend when visiting the town, sometimes you tend to overlook an asset when it is right on your doorstep. I know I will be using the railway in the future.

GRAHAM CLARK,

Denholme Road, Oxenhope.

SIR - At last it has been admitted by Bradford that it is the local people who know more about local issues than distant planners and politicians.

It must have been galling to Bradford's politicians and the hired help that an un-paid bunch of inexperienced locals could produce a code of planning good practice which has, in my view, always eluded the masterminds of City Hall.

Because it is now obvious that planning, education, social and financial vision is in short supply within the region, drastic action is needed.

May I now therefore suggest that those people who produced the Oxenhope Village Design Statement have the intelligence, perception, understanding and clarity to head-up a group of people whose next aim would be to participate in creating a plan that would clear up the mess of Bradford today.

DAVID SAMUELS,

Station Road, Oxenhope.

SIR - May I appeal to any of your readers who are thinking of taking part in the 1999 Flora London Marathon on April 18 to consider running for ChildLine - the free national helpline for children in trouble or danger.

Our telephone counselling service is essential for hundreds of children in desperate need of comfort, advice and protection. Every day up to 10,000 children try to call us, but lack of funds means that only around 3,300 of their calls can be answered.

ChildLine has Golden Bond places available, so whether you have secured your own place in the marathon or would like a Bond place, we'd love to hear from you. Simply call Laurie, our marathon co-ordinator, on 0171 239 1015.

Help us to make the 1999 marathon a runaway success for ChildLine. Your support could mean we are able to answer more calls from children and young people in your area. Thank you.

CAROL WYNN,

Regional Fundraising Manager,

ChildLine.

SIR - Abandoned at Christmas!

Bambi and her litter-mates were just three weeks old when her mother was thrown out onto the street by their drug abusing owner. Concerned social workers contacted Puppy Lifeline and the litter of nine tiny cross-bred collies were rushed through the streets, busy with Christmas shoppers, to the home of a specialist handrearer.

Due to their early trauma, it was touch and go for these puppies for a few days, but they are now doing well and will soon be looking for loving new homes.

This litter is typical of the many many puppies arriving at the doors of our foster homes at this time of year. The extra veterinary care that these vulnerable puppies need has stretched our funds to the absolute limit.

Our vet and food bills are fast outstripping our income and we are desperate for support of any nature to help us through the months ahead.

We are therefore asking for anyone who can spare a donation, to help Puppy Lifeline survive this coming year. If you are able to give a donation of any size, do please send a cheque, payable to Puppy Lifeline to me, Jan Edwards, National Fundraising Officer at Puppy Lifeline, Farplace, Sidehead, Westgate, Co Durham DL13 1LE or call me to find out more about how you can help on 01388 517397.

We can supply a pack of simple fundraising ideas for businesses wanting to give practical support to Puppy Lifeline at this very difficult time. We also have an adult and junior membership scheme at just £5 and £3 per year respectively and all support is so welcome. Thank you for taking the time to read this and, if you are able to send a donation to help in any other way, very many thanks.

JAN EDWARDS,

National Fundraising Officer, Puppy Lifeline.

SIR - As the 1990s draws to a close and we approach the new Millennium, I would like to take readers back to the images that haunted our TV screens and newspapers at the start of the decade when the horror of Romania's orphanages was exposed.

The plight of the children so moved people it generated probably the largest philanthropic response witnessed this decade.

The result was millions of pounds in aid and the formation of more than 800 UK charities in Romania alone.

While there is much to be done as one and a half million children are still growing up in state institutions in central and eastern Europe, significant advances have taken place. These advances will continue, providing hope for the children who have now found a unique place in the hearts of the British public.

This continued concern is highlighted in a survey carried out by The European Children's Trust.

The results showed that, unlike so many other quickly forgotten tragedies, the majority of people asked remembered the original news coverage, were aware of the scale of the problem and knew that 95 per cent of orphanage children have families they could return to if supported.

The loyalty shown to these children will make the difference in the new millennium. Often we only hear the bad news and we never know if our charitable contributions really help.

Well they do, and thanks to the British public, there is finally hope for many of these once forgotten children.

KATE PIERCE,

PR & Campaigns Manager, The European Children's Trust.

Converted for the new archive on 30 June 2000. Some images and formatting may have been lost in the conversion.