Like several of Donovan's stories, Dear Santa focuses on a child in a transitional period of their life and the struggles that develop from this.
the real Santa that lives in Greenland wi the reindeer, if there is a real Santa anyway
As an eight-year-old, Alison is beginning to lose her childhood beliefs. Her thoughts reveal that her belief in Santa is starting to fade, but she explains that
ah don't want tae admit it.
This suggests that she is afraid of losing her childhood innocence. It also suggests that Alison is worried about how she may be perceived by others if she reveals that she doesn’t believe in Santa. By admitting Santa isn't real, Alison is admitting a loss of innocence.
Her mum believes Alison is
too big tae be tucked in. This highlights her own perception of Alison as an older child who does not need small parental comforts. Alison still desires these small acts of love, perhaps because she was not given them enough when she was younger.