Councils say rises are necessary to meet their obligations

The figure is well above the Scottish Executive's guideline of 2.5% and more than twice the rate of inflation.

Opposition parties attacked the increases, but the executive insisted they would still be "consistently lower" than England.

Dumfries and Galloway is set to have the lowest mainland bill after a 2.5% rise took the Band D payment to �988.

That figure is still slightly higher than in Orkney and Shetland, where increases of 3.5% and 4.8% will take bills to �973 and �981 respectively.

Increases in a number of councils have been necessary not because of inefficiency or extravagance but due to an extremely tight local government settlement John Pentland Cosla Check your council's figures

Glasgow's average Band D bill was set at �1,213, while Edinburgh it will be �1,126.

Local Government Minister Tom McCabe had urged councils to make efficiency savings and hold increases to 2.5%.

He is now suggesting that big cities will either have to merge with their hinterlands or be given extra central funds to meet their responsibilities.

John Pentland, finance spokesperson for local government body Cosla, said: "Above inflation increases in a number of councils have been necessary not because of inefficiency or extravagance but due to an extremely tight local government settlement and pressures outwith our control, for example the massive increase in fuel and energy costs."

Mr Pentland warned that even bigger increases could be on the way in the next two years.

At first minister's questions, the Scottish National Party claimed that English councils received an extra �1bn to keep down council tax increases and that Scotland received a proportion of this amount.

The Scottish Social Party held a protest outside the City Chambers in Glasgow

SNP Holyrood leader Nicola Sturgeon said: "The hard fact is that action has been taken to help English council tax payers and the first minister hasn't lifted a finger to help council tax payers here in Scotland."

First Minister Jack McConnell said the extra resources allocated to English councils totalled �120m, and Scotland received �12m.

"Council tax increases in Scotland have been, and will continue to be, consistently lower than in England," he insisted.

Shadow Scottish Secretary Peter Duncan said council tax had gone up by 50% since 1997 and was now too expensive for the average person to afford.