AN effective billing and recovery system is ensuring Waverley Borough Council remains one of the most successful boroughs in the country at collecting council tax.

Latest figures show that Waverley's collection rate is 99.2 per cent - the same percentage collected last year.

Council spokesperson Julie Taggart said the system picks up quickly on people who have fallen behind with their payments.

The affluent area also appears to be a contributory factor. with most people paying by direct debit. This means the council does not have to chase up cheques in the post.

However, Ms Taggart stressed that the council will not be aiming for the elusive 100 per cent rate, which she feels would be impossible. Instead it aims to maintain its current rate.

Waverley's Band D council tax has increased by an average of 6.2 per cent this year. The increase has gone towards paying for inflation and the costs of new government recycling requirements. These will require Waverley to recycle 24 per cent of the borough's waste by 2003 rather than the current amount of 12 per cent.

From the £46 million collected for council tax, Waverley receives 12 per cent, or £5.6 million.

The rest goes to Surrey County Council (75%), Surrey Police Authority (10%) and Towns/Parish Councils (3%).