Having read the letter from David Jeffreys "Not much to show for tax rises and cuts", I must agree with most of his comments. However, he may have lost the plot on some of what he says.

Local finance, as I have always believed, is based on a yearly budget that does not allow for councils to build up reserves to subsidise the following year's budget.

In the case of the Lib Dems, their policy is to overspend each year and sell off some of the council's assets to balance the books.

The current budget increase is as a result of year after year of overspending. For example, I quote a council spokesperson: "The flagship parks police was set up when funding was easier."

The minimal increase in Government grant was as a result of overspending. Councils guilty of overspending were ordered by Government to reduce spending by £5million, which our council have bleated about as an excuse to go to the wire with its 4.9 per cent increase in council tax.

This is probably the first of three years of cost cuts that overspending councils has been ordered to make.

As residents we can look forward to more of the same for the next two years causing us to pull ahead of other councils with our council tax demands.

Our council may be between a rock and a hard place with its finances but it is as a result of not being able to calibrate their compass.

To save any further embarrassment, they should allow the councillors to vote freely, in the interests of the residents who voted for them, rather than vote in accordance with the party line. It may also be prudent to shed some of the over-staffing of the administrative officers and employees.

To sum up, year after Lib Dem year of living too high on the hog is resulting in residents on fixed incomes to exist on pigs trotters and chitterlings.

R BUNCE Ruskin Drive Worcester Park