Sir, as one of the thousand or so members of the BDA unceremoniously pushed out of the profession by the huge increases in the Annual Retention Fee (ARF) for this year I would like to point out one factor that I have not seen mentioned in any of the correspondence.

Retirement brings not only a great reduction in income but also a loss of the ability to claim tax relief for the ARF. This means that whereas a practising member pays only a percentage (depending on his top tax rate) of the nominal fee, the retired dentist has to pay the full whack!

Mr Mathewson is of course correct when he argues that the fee buys a license to practise, the inference being that the license is irrelevant once we hang up our handpieces and scalpels for the last time. But that is not the only consideration for those of us who are affected. We have spent forty years or more working for something rather more than just earning a living – an intangible item perhaps, but real for all that. It is pride in a profession which strives to benefit society at large, and our interest continues after retirement.

Mr Mathewson's other argument is not, in my view, valid. He says that a reduction in the fee for any group is unfair on those paying the full fee; but all dentists would be able to benefit from a reduction when they reach retirement, so there is no unfairness. I do not claim that we bear much resemblance to a shorn lamb, but a little tempering of the wind would be much appreciated!