COUNCILLOR Waterhouse (Letters February 24) says the Liberal Democrat Group on the borough council plans a new low budget and challenges the rest of us to accept its proposals.

Committees have been working on this budget for six months. To circulate new ideas the weekend before the final meeting looks like gerry-mandering — attempting to bounce us into a snap decision. It is irresponsible to treat the council in this way; and it is patronising.

The principal new Lib Dem idea is to transfer £400,000 of the council's reserves (one third of the total) to its current account in order to reduce next year's council tax — on the face of it very tempting.

The council's reserves have been squirrelled away over the years and are kept for the proverbial rainy day — for things like unforeseeble litigation. Robbing the reserves in this way is like taking cash out of one's building society account to pay for the week's groceries. It is no good dressing up this transfer as a temporary loan to be repaid next year when Tavistock Town Council wins its lawsuit. If the gamble comes off, okay; if it doesn't work out, the consequences would be council tax increases in double figures for several years.

The Liberal Democrats also want to build into the estimates much more interest from investments next year than so far calculated. This is risky, however, because interest rates are so unpredictable; budgeting for the most optimistic figures would be absurdly rash. A council should work on only those modest earnings of which it can be sure.

The Liberal Democrats in control last year contributed to today's difficulties by asking too little in the run-up to the election. Tavistock Town Council with their big precept and central Government with all their new demands such as 'Best Value' and land decontamination have compounded the council's problems.

To keep council tax rises as low as possible is our aim. We want a responsible and prudent council budget. The cost of providing the borough's services to residents should increase by no more than inflation, but it is sad that Tavistock Town and 10 Downing Street are asking for much more.

Dick Eberlie, Chris Hill, Jayne Hill, Caroline Keane, Gordon Mills, Diana Moyse, Richard Phillips,

Paul Ridgers, David Whitcomb,

Conservative members of West Devon Borough Council

TED Gibson is quite right (Letters, February 24) Council tax in the last four years has powered ahead of inflation. On the other hand though, the borough council's spending has fallen well behind it. So who got the money then?

No prizes for guessing — it was the Government.

Cllr Nicholas Waterhouse

Meavy House, Meavy