[QUOTE] No, but it seems most likely given the tone.[/QUOTE] Or alternatively a reflection that (as a non-child-owning, middle-class, [almost] middle aged non-base rate tax payer) I and those like me are a) a minority and b) a convenient source of extra revenue when the Government (of any political persuasion) decides that they need to buy a little loyalty with the teeming masses. After all - most people care what happens to starving little kiddies but who cares if people like me and Cheryl get to keep a little less of our pay packet? But that wouldn't accord with you having decided that I'm a nithing. Phil