SIR - The Lisbon Treaty comes into force on January 1, 2009.

On January 2, the Queen will still be our head of state; Gordon Brown will still be our Prime Minister; Alistair Darling will still be taxing us to oblivion; David Miliband will still be in charge of Britain's foreign policy; interest rates and money supply will be still be under the control of the Bank of England.

And Jason Smith of UKIP (T&A, April 1) will still be banging on about a non-existent European superstate. How on earth can he come to the conclusion that this is a bad treaty if, as he concedes, it is incomprehensible to the layman?

Stuart Baker, Markham Croft, Leeds