IT'S TIME for the back to school blues again, and I'm not talking about the reluctant student. We're sending four off to primary school this year and it's hitting us right where it hurts - in our pockets.

The book bill, including art and craft materials, left little change out of £220. All four needed new shoes and gym shoes. Now we had a choice here: do we opt for shoes in the cheaper ranges or do we heed expert advice and get fitted shoes? As ever where children are concerned, we go with the experts. Result - a lightening of the pocket by a further £225.

Thankfully, not all four needed new uniforms. Only three. Three chain store uniforms cost a further £60. While we were there we stocked up on tights, socks, underwear, etc and coughed up £30. On to the school bag department. Two new bags needed, another £15; and then there were the pleas for the latest gimmicky pencil cases, lunch boxes, folders - not all of which we gave in to but of course we want them to have what their friends have - and we did have to buy new "accessories" for the baby who was starting school. Digging in deep, we found another £15.

Well that's that over, my hubbie sighed with relief when we got home. Ah, I reminded him, the fun was only starting. First the "voluntary" donation; this will come to about £180, depending on whether there will be an increase this year. Insurance for accidents at school is reasonable at about £13 for the four of them. The school milk scheme is optional. We've opted for it: we're not under pressure to put sugary drinks in flasks and the milk is kept at the right temperature until break time. Cost - round it off to £70.

Now for the extra curricular activities. We try to provide them with "worthwhile" pastimes that hopefully will last a lifetime. Swimming, piano lessons, recorder lessons, drama (and exam fees for all these) and football club (and gear) will, over the course of the school year, knock us back £650. Let's see then: add it all up and it comes to a staggering £1,478 - not allowing for the "extras" that will crop up, and not to mention living expenses.

Yet parents get no tax breaks. All kinds of breaks for all kinds of, investment, but none for what surely must be the most valuable investment of all. But the voice of parents goes unheeded and we have no time to demand equality. We're too busy at the coal face!

Oh! Never mind. Christmas is coming.

Now there's a cheerful thought.