HOW THEY HOPE TO PLUG THE SHORTFALL

Of Scotland’s 32 councils, 12 have either agreed their budgets or have set out budget proposals

MORAY

3 per cent council tax increase (recommended) and £1.6 million in savings, including £800,000 cut to ‘out of area’ placements for vulnerable children.

SOUTH LANARKSHIRE

3.5 per cent council tax increase (recommended) and £9.4 million in savings, over three years.

MIDLOTHIAN

2.38 per cent council tax increase (agreed) and £6.4 million to meet budget gap.

GLASGOW

3 per cent council tax increase (agreed) and rises for school meal costs, parking charges and permits, with a review of business support and single person council tax discount.

FIFE

3 per cent council tax increase (assumed) and a budget surplus this year of £3.7 million. However, huge funding gaps are predicted for future years, and the council warns that finding savings will be increasingly difficult.

NORTH LANARKSHIRE

3 per cent council tax increase (agreed) and

£3.1 million budget gap.

ABERDEENSHIRE

3 per cent council tax rise (assumed) with £11.2 million of planned cuts – while facing an overspend of £4.8 million.

PERTH AND KINROSS

4.25 per cent tax increase

(recommended) and cuts include scrapping lollipop men and women and swimming lessons for primary school children, with higher charges for out-of-school clubs.

FALKIRK

No decision on council tax, but

£29 million needed in savings, with plans to close toilets and cut building cleaning.

WEST LOTHIAN

3 per cent council tax increase (agreed). No reported cuts.

WEST DUNBARTONSHIRE

3 per cent council tax increase (assumed), a £5.5 million budget gap, and plans to cut funding for Christmas lights and Bonfire Night events. Lollipop men and women face the axe and pensioners and the disabled may be charged for garden maintenance, which is currently free.

EAST DUNBARTONSHIRE

3 per cent council tax increase (assumed) and a financial gap of

£7 million.