Finance secretary John Swinney held talks with council representatives last month as he asked them to accept the “challenging but fair” Local Government Finance Settlement.

The deadline of February 2 was then extended when the deal was initially rejected by councils and branded “draconian” by local government umbrella body COSLA.

COSLA has again urged councils to reject the offer, which it said could mean £350 million worth of cuts, but all 32 of Scotland’s local authorities are likely to accept the deal.

This would mean that the council tax freeze would hold for a ninth year.

Moray Council was one of a number of authorities which considered defying the Scottish Government’s nine-year freeze on council tax but were forced to back down after ministers introduced new penalties.