Scotland's local authorities are set to announce their bills for the coming year on Thursday.

It is expected that the average rise will be about 5%, ranging from less than 3% in Argyll and Clyde to 15% in Moray.

Brian Taylor, BBC Scotland's political editor, examines the political parties' proposals for alternative systems.

The Liberal Democrats have begun a campaign called Axe the Tax, designed to replace the council tax with a Local Income Tax.

This is largely feeding into English, particularly pensioner, discontent with the council tax.

But the party in Scotland has endorsed the campaign - and will submit evidence to the Scottish Executive's review of local finance.

Under the Lib Dem plans, you would pay LIT on top of your national income tax.

Both would be administered by the Inland Revenue. The same personal allowances would apply - you would earn �4,615 before paying any tax. Pensioners could earn up to �6,610.

The Lib Dems also say they would cap the LIT at an income level of �100,000 (They plan a new upper rate of national tax at that level). Plus there would be no "upper rate" of LIT.

The party estimates that the average LIT rate on the current year's figures would be 3.75%.

There are two ways of collecting. Inland Revenue could apply an average LIT, settling the differences with a rebate/tax demand at year end. Or existing PAYE codes could be altered for everyone to take account of LIT.

The SNP previously favoured a Local Income Tax - but "softened" that somewhat in their most recent, enterprise-friendly manifesto.

They are currently engaged in a substantial internal review of tax policy, including local tax.

However, they are pledged to link local taxation with ability to pay.

The Scottish Service Tax is the option favoured by the Scottish Socialist Party.

The tax would be levied nationally with the money then allocated to councils "according to need".

The figures quoted refer to income per individual, not per household.

You would pay nothing on a gross income of less than �10,000.

You would then pay 4.5% for income between �10,000 and �30,000, 15% on income between �30,000 and �50,000, 18% on income between �50,000 and �90,000 and 20% on income above �90,000.

The SSP estimates that 77% of households would be better off under the system.

The wealthiest 16% would pay more. About 7% would see no impact.

At the highest rate, the cumulative tax take would be 60%.

Land Value Taxation is the option favoured by the Greens.

It is also known as Site Value Rating and Community Ground Rent.