MY telephone provider has charged the increased rate of VAT on my telephone bill.

This includes a 20 per cent charge on all calls made up to the date of the bill, from October 3, last year, to January 2.

I felt this was unfair, as the VAT rate did not increase until January 4.

However, Her Majesty’s Revenue and Customs confirmed that for invoices distributed after January 4 it is “up to the trader to decide at which level of VAT they wish to charge even if it concerns services which were used prior to this date”.

Although in the eyes of the law this is perfectly legal, when all the extra cash from all bills are added together my provider is probably laughing all the way to the bank.

I can’t help feeling as though I have been legally ripped-off.

I do not object to paying 20 per cent VAT on line rental which is paid in advance, to cover the period after January 4, but how often has this occurred in other situations?

E Robinson, Alnwick.