I ASSUME PR Willey does not care about the level of tax he pays (Letters, October 11).

He feels that doctors, nurses and soldiers should both increase in numbers and have greatly increased wages, pensions should also be increased and we should all retire much earlier. So let's all just pay more tax.

As for people waiting five years for a minor heart operation, this is wrong.

All cardiology units throughout the UK have very short waiting lists for these procedures. In any case a wait of five years would mean that the service would not be required.

Reg Phillips,

Westfield Lane,

South Milford, Selby.

Updated: 09:21 Thursday, October 14, 2004