THIS is the time of year when councils are putting the final touches to their budget.

In order for council tax bills to be processed in time, it is a requirement that all councils set a legal budget before late February.

In most of Oxfordshire there are four levels of local taxation: town or parish councils; district councils, such as Cherwell; Oxfordshire County Council and the Thames Valley Police that can raise a precept on the same bill as your council tax.

Town councils, such as Bicester, have responsibility for local amenities and activities and the county has been working over the past few years to devolve responsibility for certain issues, such as aspects of highway maintenance, to these councils.

Cherwell, as a district council is responsible amongst other services for planning matters, housing, refuse collection, most leisure activities and environmental health – for instance, checking on food hygiene in eateries.

Oxfordshire County Council spends more than half of its budget on adult social care.

Anyone reading the news cannot be unaware that as many of us are living much longer; the cost of supporting this growing population is rising and is also having an impact upon the NHS.

The county also looks after most highways, except major roads and motorways, and at this time of year operates a fleet of gritters helping keep the roads open.

The county has some residual responsibility for schools, but mostly education decisions are now, like most health issues, decided at Westminster and not locally.

Libraries, waste disposal, but not collection, and social services are also county matters, as is the operation of our very successful county fire and rescue service.

These local services are now mostly paid for by residents through their council tax bills and by businesses through a share of the business rates. There are charges of course, for overdue library books; to get married; for bus passes where a child doesn’t qualify for free school transport and a host of other services supplied by town, district and county councils.

In the past, governments at Westminster have provided local authorities with grants. These have now largely disappeared as part of general funding, leaving resident to pick up the funding of services. Thus, despite the county cutting a whole range of services, council tax has had to rise: it will do so again this year.

This year is likely to see the Conservative administration at the county impose an overall above inflation increase on their share of council tax, to pay for the cost of social care.

The police precept will also increase as the government passes more of the cost of policing onto local areas.

If these taxes keep increasing at a faster rate than inflation, then we need to press the government at Westminster to stop using such unfair means of raising cash for local services and to find a better alternative.