Mr Swinney wants councils to freeze tax rates

Mr Swinney began a series of visits to council chiefs across Scotland with meetings with Renfrewshire and East Ayrshire council leaders.

The Nationalists have pledged to freeze council tax rates prior to bringing in a new local income tax system.

Mr Swinney said he would be meeting council leaders throughout the summer.

The finance secretary said he wanted to have a "constructive" relationship with Scotland's councils.

He said: "I want to see a strong working relationship between the new Scottish government and the local authorities who are central to governance in Scotland.

"Replacing the unfair and repressive council tax system with a fairer tax system based on ability to pay is fundamental to meeting this objective and will be one of the key points on my agenda when meeting with council leaders."

Mr Swinney will also meet with local businesses during the visits as well as representatives from the energy and tourism industries - both areas he has responsibility for.

He said: "Increasing sustainable, economic growth requires shared commitment across the public and private sectors.

"This is why I will be meeting with local businesses, the energy and tourism industries as well as visiting local public services."