Scotland's local authorities have improved their record in collecting council tax, according to an Accounts Commission report.

However, the figures show that councils failed to collect �133m of the �1.42bn due last year.

The statistics show they recovered more than 90% of the total tax due.

Although this was a record figure, the commission said there was still room for improvement.

There is no excuse for councils who continue to underperform Tricia Marwick MSP

Only Aberdeen City and Dundee City councils failed to improve on the previous year.

However, despite better collection the rate in Glasgow was just above 81%.

Alastair MacNish, Chairman of the Accounts Commission, warned against complacency but said there had been a marked improvement.

Some councils needed to "learn lessons" and perform more effectively, he added.

Statistics show that collection levels fluctuated across the country.

• 97.3% in Orkney

• 95% in Stirling

• 93.2% in South Lanarkshire

• 88.9% in Eilean Siar (Western Isles)

• 86.4% in East Ayrshire

• 81.5% in Glasgow.

Mr MacNish said: "Councils must keep trying to make it easier for people to pay their bills or receive their benefits promptly.

"Councils rely on people paying their council tax but last year �133m was not paid on time.

"The longer it remains outstanding the harder councils have to work to collect it."

Glasgow council spokesman John Brown said the authority continues to pursue outstanding bills and its income was higher than in the Accounts Commission figures.

He said: "After the year has ended we continually work to collect the remainder of that council tax and since that year has ended we've collected another �17m of last year's council tax.

"Our collection rate is nearer 94% which is only 2% short of the national average."

The Scottish National Party said those councils which consistently underperformed should be "named and shamed".

'Across the board'

Tricia Marwick MSP said: "There is no excuse for councils who continue to underperform.

"They should be setting an example to their local communities and businesses instead of breaking the rules themselves."

The public should be informed of poor financial management, she added.

"Scotland needs to move forward and not stand still and the best way to do this is improve standards across the board."

Tory local government spokesman Keith Harding said the �133m shortfall would ultimately fall on "honest, hard-working Scots".