The bills have gone out, and the complaints are rolling in. No surprise there, or in the letters and calls we receive. There are the usual ones from people who object to a property tax in principle, and would like to see a return to the ‘much fairer' community charge – and assume they would pay less. There are also our regular correspondents, who want the council to cut its cloth according to its means, and freeze tax levels – and by the way, can we have a new library in our town? But by far the largest group are those residents who ask what they get for their money. They see roads full of potholes, young people hanging around, and no buses running through their village – not that they would use them, but that's not the point. And that's about it. So what does the council do with their money. The same issues come out in surveys of the public's priorities. By far the most important issue is roads maintenance, with facilities for young people high up the list. So they assume that's where the council must spend its money. Wrong. Roads maintenance accounts for less than 5% of the budget. Spending on facilities for young people about 1%. Buses about 2%. Waste disposal 6%. Even fire and rescue, which the public doesn't associate with the council anyway as it's a service they value, accounts for only 5%. So, where does it all go. The answer is social care. Well over 50% of the budget is spent on looking after vulnerable adults and children. Well, at least, you might think that increases in spending are directed towards the public's priorities. Wrong again. Virtually all of the increases in spending are in social care. Almost 10% more in 2007/08 – and that's after our Gershon 3% has been taken off. It's not surprising people moan about council tax. They see it as a local tax paying for what they regard as national services. And until that changes, it will never be an acceptable form of taxation. Phil Walker is director of finance at Surrey CC