AS the proprietor of a small business, who has been following the letters of Alan Patterson and now Aldo Sidonio (September 26), I have to say that I too have witnessed all of their experiences and more. ''Don't even think about it'' would be my advice also, to those who are contemplating setting up in business. I am grateful to Alan Patterson and Aldo Sidonio for so courageously speaking out.

Every point that was made in each of their letters I can personally identify with and indeed could write volumes to support. Bureaucracy, and frequent hostility by the policing bodies of, inter alia, Tax, Rates, PAYE, and VAT, are now commonplace. Small businessmen are being treated as criminals with every possible motive thoroughly examined, following vigorous delving to find anything in order to convict. It appears as if everybody who has a call on small businesses has declared open season.

Need more money for this? Then clobber businesses. Funding for a new enterprise? Then tax those thought to have. We, the haves of yesterday, are now the have-nots of today. My overheads have risen inversely proportionately to the shrinking economy. The result is misery, not only for myself and my family, but also for all my valued employees who have lost their jobs, due to the enforced closure of my business.

My own experience of UBR is in complete agreement with every word that has been written by the aforementioned contributors. The officials don't appear to understand their own systems and assessors seem intent on plucking figures from thin air.

I have read Alan Patterson's initial letter over and over. It is so accurate that I have copied it and will be posting a copy to my MP. I would strongly recommend that every small businessman reads it. I have never written a letter to an editor in my life. There is however a first time for everything. I am delighted that the plight of small businesses is now out in the open. I hope that the thousands of other struggling firms will add their voice to what has begun here.

It is now time for the politicians to take note and, more important, act. Yes, I wholeheartedly agree and want to hear what they have to say.

Robert J Davidson,

126 Forrest Street, Airdrie.

September 30.

HAVING implemented Tory spending plans and economic policy I suppose it was inevitable that Messrs Blair and Brown would start using Mrs Thatcher's rhetoric. No turning back, no U-turns - the do-nothing duo have absolutely nothing to offer hard-pressed manufacturing industry in Scotland.

Back in the real world the Scottish economic situation is worsening. A survey of Scottish business leaders, by MORI, published this week, found that more than four out of five companies thought that the economic situation would worsen over the next 12 months. Less than one in 20 thought that things would get better.

This is the real economic context that policy-makers should be addressing. Over the past few months more than 8000 Scottish workers have lost their jobs. Both business and trade-union leaders have been pleading for cuts in interest rates and a fall in the still high value of the pound.

But this call has been ignored. Policy is directed at the overheating of the economy in the south-east of England while the needs of Scotland (and indeed the north of England) just do not register. But it is not just at the macro-economic level that is do-nothing attitude exists. It pervades macro-economic decisions as well. The closure of the Viasystems plans has seen Gus Mcdonald, Scottish Industry Minister, in do-nothing mode.

Not one penny of Government assistance is being directed towards the Borders to meet the Viasystems crisis. The #1m earmarked in July was designed to meet the problems caused by the job losses at Dawson International and throughout the textile industry. I suppose it is not surprising that no new money is forthcoming as the Scottish Office cut the Enterprise budget by #20m as part of their Tory spending plans. Instead all we get from Mr Macdonald is spin and crassly titled rapid-response units.

New Labour is failing the Scottish economy because Scotland just does not register in economic decision-making (not one mention of Scotland during Gordon Brown's speech on Tuesday). The difference between New Labour and the SNP is that Scotland's party is designing and will implement economic policies for Scotland. The do-nothing attitude would be replaced by active policies for all of our country.

John Swinney, MP,

SNP Treasury Spokesman,

House of Commons, September 30.