Scottish Labour local government spokesman Mark Griffin made the claim after a consultation document published last month hinted that the Convention of Scottish Local Authorities (COSLA) and the Scottish Government were considering more flexibility on council tax bands, which could mean increases for band E and above of between 7.7% and 22.5%.

Using the government’s own analysis, Scottish Labour said that 13.7% of low-income households, equivalent to 108,200 households, live in a dwelling with a council tax band E+.

While some of these may be exempt or have reductions to their council tax bill through the Council Tax Reduction benefit, the most recent figures show that there are only 23,060 recipients of CTR living in Band E-H.

Combined, these figures suggest 80,000-85,000 low-income households could be hit by the proposed increase to council tax bands, Labour added.

In contrast, 38% of the households in the highest income decile, the wealthiest 10% of households, live in Band A-D which would not have an increase imposed under the SNP’s regressive plans.

Scottish Labour local government spokesperson Mark Griffin MSP said: “The SNP’s council tax bombshell is a tax rise on 80,000 of the poorest households during a cost-of-living crisis - it is an attack on working people that would make Rishi Sunak proud.

“Years of brutal cuts by the SNP have left local councils at breaking point, and now the government wants to plug the gaps with eye-watering Council Tax hikes on some the poorest Scots while many wealthy families would pay nothing.

“Families struggling with rising housing costs should be getting support from their government – but instead they are being asked to foot the bill for the SNP’s failure.”

Leader of the Scottish Labour group on COSLA, Cllr David Ross, said: “Under the SNP, our councils have been cut to the bone.

“The SNP-Green government now want council taxpayers, some of whom are the poorest in Scotland, to make up for their failure to properly fund vital local services.”

Public finance minister Tom Arthur responded: “We know that many people are struggling with their finances and our council tax reduction scheme is there to ensure nobody has to pay a council tax bill they cannot be expected to afford, regardless of what band they are in.

“I would encourage anyone who has views on these proposals to complete our consultation before it closes on September 20 to help us determine if they should be taken forward.”