None of Scotland’s 32 councils have increased tax since the Scottish Government introduced a freeze in 2007.

But Moray Council has now outlined plans to raise payments in a bid to meet an £11 million deficit over the next financial year.

It claimed the loss of £5m in government funding in the recent budget and a £150,000 penalty for failing to maintain teacher numbers have added to its difficulties.

The independent/Conservative led local authority will meet later to discuss the possibility of increasing bills ahead of setting its budget next month.