I HAVE read Phil Burrows' letter several times, but still cannot fully understand it.

He talks about me taking my grandchildren out of school to take term-time holidays. I don't. Firstly, because they are not my children. That responsibility, should they ever need to take term time holidays, lies with their parents and, of course, the teachers. And, secondly, because I have all the time in the world these days to take my holidays whenever I want to.

Mr Burrows tells us how other children will be upset when children who take term-time holidays return to school full of excitement after their holidays.

He should then understand how the children whose parents cannot afford school break holidays feel when they return to school after the break and have to listen to other children talking excitedly about the holidays they have just returned from.

Mr Burrows says: "It is unfair to the taxpayer and the adults, who have done their 'stint' who now take their holidays in term time specifically to avoid children, to support children being taken out of school simply for a holiday".

So that's what it's all about. Phil wants children tied to school break holidays so he can enjoy his holidays in term time, safe in the knowledge that the noisy brats are locked away in school.

As for it costing the taxpayers money to take children out of school in term time, I wouldn't know. But what I do know is that all children and their families benefit from family holidays.

Holidays broaden the children's outlook and give families prime time to spend together. If they can only be taken in term time -- because some parents cannot afford holidays at any other time, or because parents work in essential services and industries and are unable to take holidays in school breaks -- they should still be encouraged.

Brian Derbyshire

Ribchester Grove

Bolton