Most councils managed to improve rates of collection

An estimated 93.3% of tax was collected for the 2005-06 period, a 0.6% increase on the previous year.

The provisional figures show that 29 out of 32 councils improved their collection rates.

Finance Minister Tom McCabe welcomed the increase but warned there was still room for improvement.

Mr McCabe added: "This slight improvement in collection rates, which represents an additional �10.735m on the previous year, signals a more even loading on local taxpayers.

"It is not right to expect the majority of taxpayers to continue to subsidise the minority who do not pay their share.

"At the same time as wishing to drive up collection rates, we are determined to ensure that the appropriate advice and assistance is given to anyone who is experiencing difficulties with payments."

We are working towards achieving even better collection rates in future years John Pentland Cosla finance spokesman

By March 2006, a total of �1.661bn had been collected from the �1.78bn billed for the period 2005-06.

Only Argyll and Bute, Dumfries and Galloway and Midlothian did not improve on the previous year's collection rates.

Across Scotland, collection ranged from a low of 86.1% in Glasgow to a high of 97.6% in Orkney. Glasgow was the only local authority to register a rate below 90%.

Council umbrella body Cosla welcomed the improved collection rates and stressed there was a "massive difference" between uncollected and unpaid council tax.