Scotland's local authorities have revealed rises in council tax for the next financial year.

Increases among the 32 local authorities in Scotland will be on average about 4%, much higher than the rate of inflation.

Most councils met on Thursday to finalise arrangements for next year's local tax rates.

The average rise for the year 2003/04, which begins in April, is more than 1% above the headline rate of inflation which is currently 2.9%.

The largest rise was on Orkney where councillors agreed a 9.2% increase to �900 for Band D, the middle of the council tax scale.

Scottish Borders also recorded a huge increase of 8.2%, taking the cost to �935 for a Band D property.

Council members also agreed to projected rises of more than 6% in each of the next two financial years.

Next financial year

In Shetland, the rise was 7.8% to �873.

A rise of 6.4% in the Western Isles brings the rate for the Band D property range to �867.

Despite the large rise it remains the least expensive local tax rate in Scotland.

Glasgow, which has the highest levels of council tax in Scotland, has pegged its rise at 1.9% for the second consecutive year.

And Dundee, another high-cost council area, kept its rise down to 0.93%, �1089 for Band D property.

All council tax levels exclude the rates charged for water which are included on bills but are not the responsibility of local authorities.

The figures below are those available so far for Band D Council Tax levels for the next financial year.

The first figure is for 2003/04 and the second figure, in bold, the percentage increase.

• Aberdeen: �1,020 4%

• Aberdeenshire: �966 5.1%

• Angus: �933 5.9%

• Argyll and Bute: �1034 2.5%

• Clackmannanshire:

• Dumfries and Galloway: �931 3.6%

• Dundee: �1,089 0.93%

• East Ayrshire: �1014 4.9%

• East Dunbartonshire: �966 5.6%

• East Lothian: �993 4%

• East Renfrewshire: �955 4.9%

• Edinburgh: �1041 4%

• Falkirk: �906 5%

• Fife: �981 4.9%

• Glasgow: �1163 1.9%

• Highland: �989 5.3%

• Inverclyde: �1089 2.5%

• Midlothian: �1072 3.5%

• Moray: �907 4.9%

• North Ayrshire: �977 5.4%

• North Lanarkshire: �972 3.5%

• Orkney: �900 9.2%

• Perth and Kinross: �983 5%

• Renfrewshire: �988 5%

• Scottish Borders: �935 8.2%

• Shetland: �873 7.8%

• South Ayrshire: �964 5%

• South Lanarkshire: �971 2.5%

• Stirling: �1062 (tbc) 5%

• West Dunbartonshire: �1092 (tbc) 5.6%

• West Lothian: �984 3.5%

• Western Isles: �867 6.4%