Sir, - I read with interest the article (D&S, November 2) about the study in Thirsk on converting the upper floors of properties into living accommodation. It set out various sound reasons for such developments, but failed to point out the tax benefits available since the 2001 Finance Act.

The Flats over Shops scheme in the Act enables property owners and occupiers to claim tax relief on the whole of their capital spending on the renovation or conversion of vacant or under-used space above shops and other commercial premises to provide flats for rent.

Spending qualifies for a new 100pc capital allowances deduction which can be initially offset against rents, with any capital allowances not so utilised being available to offset against general income in the year in which the loss was made, and the year after. In addition, expenditure incurred will be fully allowable for capital gains tax in a future disposal of the property, hence double tax relief.

There are detailed rules covering the type of property, number of rooms and, importantly, sale and letting.

I believe the new relief will be of interest to property owners in many market towns (and cities). As usual, care should be taken to ensure developers do not contravene conditions laid down and, in every case, proper advice should be sought before embarking on any project.

LES PARKER

Partner, Armstrong Watson,

High Street,

Northallerton.

Who is to blame?

Sir, - I cannot fully endorse the comments of Olly Andrla, press officer for the Vale of York Labour party, on the where the buck stops on the problems of "yob culture" in Thirsk town centre (D&S letters, Nov 23).

It is rich of him to single out the local inspector for special blame, when it is blindingly obvious that the resources to get the "bobby on the beat" back are not being provided by his New Labour friends in government.

In fact, I find it hard to understand Tony Blair's difficulty in the spelling of "tomorrow", when he has used it so often in response to requests for adequate funding for the police service.

STAN WILSON

Vale of York Liberal Democrats

Blakey Close,

Sowerby,

Thirsk.

Bin it if you can

Sir, - In reference to Carolyn Thorpe's report (D&S, November 23) "On the spot fines to beat the litter louts".

Yes I agree, but last Monday I walked across Castle Garth, Thirsk, where two very nice new benches have been placed.

It looked as if someone had held a takeaway party. There were containers and wrappings and bottles all over the area, If there had been a litter bin near by, I might have picked the litter up and placed it therein.

Perhaps if there had been a litter bin, the offenders would have used it.

Jill Drew

Sowerby,

Thirsk.

Who has paid?

Sir, - Waiting for a bus in a very cold wind, I wondered at the draconian action of my council at erecting the sturdy and very locked gates of the Market Place shelter - all done ,,I presume to keep out one particular person.

What really annoys me is the fact that choice has been taken away from the residents and the visitors to Leyburn. Surely it was up to individual persons as to whether they used the shelter or not and now we have had this taken away from us, and I guess at a considerable expense - and who has paid?

Mrs I L BRAITHWAITE

Goleen,

Market Place,

Leyburn.

Council tax

Sir, - Once again we are told local taxes may rise between 6-10pc. Now, over the last ten years, councillors continue to blame central government for the lack of financial resources.

Yet these same people turn a blind eye to the bureaucratic pyramids that mushroom within local government. These are "professionals" who dabble with our money, dreaming of schemes for lottery funding that always create demands on local taxes.

Do we really need all these desk wallahs to sort out drains, rubbish, roads, pavements, schools, libraries, police, fire and support for the elderly? Maybe it's time to dislodge a brick on two in the management structure. One suspects there are many weak links in the North Yorkshire and district councils.

Are there any councillors who are not scared in saying No to these crazy demands that are always sky high, well above the rate of inflation? In Richmond, we hope and expect our councillors to stand up and resist this continuous robbery from residents. However, we wait and see.

GEORGE HAYES,

Miason Dieu,

Richmond.