Ielts writing Task 2: ways to prepare

To what extent do you agree or disagree with this statement?

I don't think there is a "middle answer" to this question: either you think that the parents should not pay tax (agree), or you think they should pay tax (disagree).

When you have a strong opinion, you don't need to mention the opposite view.
Here's my plan for a 4-paragraph essay:

1. 
   Introduction: 1 sentence to introduce the topic, 1 sentence to make your opinion clear (e.g. I completely disagree...)
   
2. 
   Main paragraph: support your opinion with a reason
   
3. 
   Main paragraph: support your opinion with another reason
   
4. 
   Conclusion: repeat/summarise your opinion