LIBERAL Democrats on Waverley Council were keen to distance themselves from the effects of Surrey County Council's 4.4 per cent increase in the council tax, as they considered their own budget on Tuesday. The borough council's executive agreed to recommend a below-inflation increase of 2.7 per cent to the full council, which will set the council tax on February 20. "Could not they do what we do? Could not they be efficient, rather than a shambles?" said Byron Grainger-Jones, suggesting that the public forgets that Surrey County Council is responsible for 74 per cent of the council tax bill, while Waverley accounts for only 11 per cent. Mr Grainger-Jones highlighted the tax rises imposed by the borough council since the Lib Dems came to power - 2.4 per cent last year, 4.9 per cent the previous year and 6.2 per cent the year before that. "We could not have done that without a very strong executive and also without the support of the officers... we are doing better than Surrey County Council." He complained that although his group had been "virtuous" over the whole period of its administration, it was the effect of what the county council did that registered with the public. And Mr Grainger-Jones went on to venture that if Waverley's finance portfolio holder, Stewart Edge, was Chancellor of the Exchequer, everyone would pay less tax generally. This below-inflation rise comes at a time when central government's grant to Waverley, which contributes significantly to the council's income, has also increased by 2.7 per cent, substantially less than inflation. "Our proposed increase of 2.7 per cent is feasible because of careful management and efficiency savings. According to a report to the executive, the savings Waverley has made are double the target set by government," said Mr Edge. "Waverley has a relatively good level of balances which, as well as enabling the below- inflation council tax increase, will be put towards significant future capital projects, particularly in leisure centres, for the benefit of residents."  He concluded: "There continues to be significant pressures on Waverley's expenditure which will be a challenge over coming years."