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Welsh Liberal Democrats have proven that we can invest in public services and keep council tax rises low.

Council tax is unfair and it hurts the poorest in society the most. That is why we have worked to keep council tax low. But we understand that local people want high quality services too. Welsh Liberal Democrats have improved services by making the councils we run more efficient and by reforming the services that we deliver. Too often, other parties just find money by raising unfair council taxes.

Welsh Liberal Democrats have proven that we can manage local council finances well. The independent Wales Audit Office has said that Cardiff Council, led by the Welsh Liberal Democrats, "has clear and firm leadership within the Council and finances are managed effectively." Welsh Liberal Democrat-led Wrexham Council "has strong and well developed financial management and a history of not overspending on its annual budget."

Managing finances well delivers better services. For example, Cardiff Council invested in alley gates to discourage illegal fly-tipping. Instead of spending £1 million each year cleaning up this mess, we have now halved this cost. In Ceredigion, Welsh Liberal Democrats have ensured the council saved over £5 million on new buildings, when the Labour-run Welsh government spent more on a similar building in the same area. And a campaign by Welsh Liberal Democrats in Merthyr Tydfil has seen the council save thousands by cutting the number of plush events for Councillors.

In recent years, local authorities have started to find savings and improve public services by working together more, across a wider range of areas. When local authorities choose to do this they can share knowledge and save money.

However, the Welsh government has decided to take a command-and-control approach to this project, ordering councils to merge services as they direct. We want to see cooperation led by councils and subject to democratic, local scrutiny.

In Westminster, the Liberal Democrats have delivered a massive increase in the personal allowance, meaning that the taxpayers have saved £330 a year - with another £220 due next year.

The Welsh Liberal Democrats' insistence on value for money has meant that we can boast the lowest council tax increases of any party in Wales over the last 6 years. Cardiff and Wrexham have seen the two lowest council tax rises in Wales and Swansea has frozen council tax this year.

Our approach will ensure value for money.