I AM writing in response to Jeremy Banyard's letter in which he asserts his intention not to pay his full council tax this year (April 13).

I would remind Mr Banyard and anyone else who may be considering such a course of action that it is illegal.

Individuals who refuse to pay council tax put a greater burden on the vast majority of law-abiding citizens.

City of York Council will take all necessary action, including through the courts, to recover unpaid sums.

We have the power to use bailiffs to seize goods, get deduction of salaries straight from employers and to seek committal to prison. We will not hesitate to use any of these measures.

People in York have a good record of paying the council tax set by their democratically-elected representatives. Let's keep it that way and ensure that the burden of council tax - which in York is actually one of the lowest in the country - is spread fairly among all those liable to pay it.

Simon Wiles,

Director of resources,

City of York Council,

Library Square, York.

Updated: 11:07 Friday, April 23, 2004