TWO years ago my eldest daughter was living in our basement flat; it is rated separately for council tax but, as a student, she was exempted from the charge but only until the end of her A levels.

Despite my protests that she was going immediately to Liverpool University, City of York Council has insisted she should pay for the intervening period and have issued one court summons and, recently, sent the bailiffs round.

They have as yet to hear from the Deputy Prime Minister's Office that the charge is correctly levied.

It seems not insignificant that websites of many local authorities indicate they do not levy the charge until 'shortly after' students have finished their A levels.

I suppose we have to get used to unpleasant and inefficient local government officers exercising authority with no personal responsibility, but there is an issue here beyond that.

I am a one-parent family and, at the beginning of July, my youngest daughter will be leaving sixth form college. If the criteria used by the council - which clearly they have chosen never to check in the ten years and more of the existence of council tax - are correct, I shall lose my 25 per cent discount until she also goes on to tertiary education in the autumn.

Nationally, this means all single parent families with children going immediately to higher education will be expected to find on average an extra £65 for the privilege of continuing their education.

Whether or not this is just another example of not thinking through the terms on which council tax is charged, the fact is York's council is certainly levying it now on 18 year olds going straight to university. This charge will not, of course, apply to two-parent families.

Ian Sharp,

St Mary's,

Bootham, York.

Updated: 11:28 Thursday, May 19, 2005