Tony Elliott, of Kingsteignton, writes: During this year, after the ever-escalating council tax – gas, water and electricity costs have all risen above the rate of inflation. Many OAPs such as myself can well do without any council services. I often take my rubbish to the tip, pick up all litter that may blow into our 'close' and regularly spray any weeds with killer. I can not, though, live without gas, water and electricity. It is because of this situation that many members of the Devon Pensions Action Form, similar groups, and people on low or fixed income, are, in January, to withhold their total council tax, until such time as the government sees fit to introduce a council tax, based on people's ability to pay such a tax, rather than one based on the ridiculous, hypothetical value of one's property, which most live in until death do us part. Sir Michael Lyons' report regarding this matter is said to be due by the end of this year. He now has less than one month to deliver. If not, the labour MP Frank Field, of Birkenhead, words may well come true, 'that it would only take about 100 OAPs willing to go to prison for failing to pay their council tax, could well bring down this government'. Without any positive resolution to this matter, then many of us will be lining up in January – that is, if they have enough spaces for us all.