In late 1994 the Conservative Government introduced a new tax. Unlike the Poll Tax or VAT on Fuel it received a particularly smooth ride through Parliament and was officially approved by the opposition parties. Business chiefs were pleased at the new Tax's introduction, as it meant Government had found a new source of funding for welfare, arts and charitable projects, opening up the possibility of future corporate tax cuts. Perhaps most surprising was the glee with which the tax was met by those who were to pay it, although, on reflection, this was probably to have been expected since this was the Tax on Stupidity. The Stupid Tax's premise was simple: every week, pay to the state an amount in pounds proportional to your Stupidity level. The Stupidity level was calculated by the elegant touch of adding a possible prize through participation. Although the odds of winning a prize were minuscule, people could pay more tax and add an equally minuscule likelihood of winning. Many people paid tax every week at a Stupidity level of £5 or more, some even went so far as to form Stupid Tax Syndicates to streamline the payment process and contribute as a group. If you think you may be eligible for payment of the Stupid Tax, or require information about Stupid Tax Syndicates, please don't hesitate to contact your local newsagent. (Late news break: So many people clambering to pay the Stupid Tax has led to a second midweek chance to ignore the laws of statisics and subsidise the Governments welfare responsibilities. It has also led to widespread inability to spell the relatively simple word Wednesday, and a mounting lack of respect for Anthea Turner).