A new report by the Resolution Foundation describes proposals for reform of council tax as “significant improvements” on the existing system.

The report finds that proposals made by the SNP would “improve the proportionality of the system” and would see a “progressive revenue increase”.

Deputy First Minister John Swinney said: “This expert analysis shows that our council tax reforms are indeed progressive and a significant improvement on the current system – and will generate £100m more each year, which we’ll invest in our schools.

“When Labour were in government council tax bills went through the roof – and now they propose a system that could see many families with modest incomes hit by a potentially devastating tax rise.

“The SNP have frozen the tax, helping households through tough times with an average Band D saving of around £1,500 since 2008 - and now we’re improving it. Under our plans, those in the most expensive properties will pay proportionally more than they do just now – which the Resolution Foundation agree makes the system fairer.”