I do not intend to embark on a polemic with Marisa Micallef (Missing the point, TMID 31 March) and this is intended to be my last contribution on the subject.

Considering the miniscule size of our country and the high density of population and built-up areas, I do not see why people should be encouraged to have a second residence – be it for the summer or for the winter or for any other season – nor, therefore, why people who opt to have one should be pampered by special considerations such as elevating their second home to the status of their regular residence for the purposes of income tax due when this property is sold.

Moreover, does Ms Micallef not realise that this would lead to every Tom, Dick and Harry, becoming serial purchasers and sellers of “second homes” which – unlike main residences – are harder to define legally?

Everybody is entitled to his or her opinion and I do not expect anyone to agree with me on this, which is my personal opinion. It is a fact that people do consider the purchase of property to be used as their main or second residence as an investment. There is, of course, nothing wrong in this.

It is only the issue of why one’s second house should be a tax-free investment that is the bone of contention.

May I take this opportunity to congratulate Ms Micallef for her careful research on people who grumble about taxes. I am sure she will find a lot of subjects willing to help her in this endeavour and as many subjects to write about as there are taxes.

Michael Falzon A&CE

Naxxar