I FULLY endorse the comments of Mr T Kendall (Letters, April 27) on the need for the Government to help working men's clubs.

I am treasurer of a small private club in Blackburn and the cost of keeping the doors open is getting more difficult by the week.

We order our beer and pay weekly, so that we don't get into debt. We have to pay VAT from the brewery at 17 per cent and then our members have to pay VAT again at 17 per cent on beer coming out of pumps. Also, members' subscriptions are VAT rated. To have a one-armed bandit in the club the Inland Revenue want £1,600-plus per year. We have to pay VAT on what is taken from the machine.

Also, we have to pay a steward a weekly wage including his PAYE, so I can understand why a lot of small clubs are closing.

The big clubs are also getting into difficulties, although they get a better deal from breweries for selling a lot more beer.

We also have gas and electricity bills, plus rates. Our committee, fortunately, give their full commitment and cost the club nothing.

Young people today don't seem to come into clubs, They would rather pay more and move around the town centre, but put 10 to 15 years on their ages and clubs will come into their own. But will there be any clubs left?

N JACKSON (Treasurer), Audley House Club, Audley Lane, Blackburn.

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