SIR - Regular contributors might well have expected the report by the Conservative Tax Reform Commission to offer something to those looking for the restoration of the tax subsidy on private pension provision.

Initially, they would have been encouraged by the opinions of experts' saying the main effect of the Commission's recommendations would be to reverse the impact of all the changes made by Gordon Brown since 1997.

Unfortunately the small print shows that savings would come from a lower standard rate, higher personal allowances and a reduction in Corporation Tax. Worse, there is no mention of ending Mr Brown's £5 billion grab and worse still, Proposal Eight would like to end all other tax-free benefits for employees.

If the Commission, led by an unreconstructed Thatcherite, Lord Forsyth, could not bring itself to reinsert its hand into the pockets of the working poor, it seems unlikely that pale blue populists like Cameron and Osborne will ever contemplate the reintroduction of taxpayer-funded top-ups for private pensions.

And there I hope the matter will rest.

Brian Holmans, Langley Road, Bingley