The SNP wants council taxes to be frozen

The Nationalists claim more than �30m is available to add to efficiency savings to stop bills increasing.

Local authorities have clashed with the Scottish Executive over funding, arguing that they have not been allocated enough money.

But ministers believe councils just need to be more efficient.

Bills are expected to rise by more than the rate of inflation this year.

What now appears to be widely recognised by everyone is the hard fact that Scottish local government is under-funded Cosla spokesman

The Scottish National Party has accepted that freezing tax increases alone would not be enough to cover the shortfall.

However, the party said that if councils were allowed to keep the �58m they had saved in efficiencies, bills did not need to rise.

SNP deputy leader Nicola Sturgeon said: "Council tax has gone up by 55% since 1997 and, according to the Scottish Parliament's finance committee, could go up again this year by another 6.6%.

"We think enough is enough. People are paying through the nose in council tax and it hits hardest those who can least afford to pay it.

"It is time to give council tax payers some desperately needed respite."

Realistic targets

The executive has rejected the party's proposal and insisted it was delivering record funding for council services.

A spokesman said that at the end of the spending review, revenue support to local authorities would have increased by 55% since 1999.

He added that the executive's targets for efficiency savings were realistic and achievable and that local authorities recently reported they were on track to outstrip their savings target of �58m by identifying savings of around �122m for 2005/2006.

A Cosla spokesman said: "What now appears to be widely recognised by everyone is the hard fact that Scottish local government is under-funded.

"We have been saying it for a year. The finance committee have recognised it and the SNP have recognised it.