Cosla has urged councils to reject the Scottish Government's latest budget settlement, which it has described as "legally questionable".

The deal, which the local authority umbrella body said would have cost councils a total of £350m, was voted down by 21 members of the group .

It said the offer "remains undeliverable without an unacceptable level of cuts to services and staffing".

But individual councils could still accept the deal when faced with government cuts totalling £408m.

Cosla leaders agreed: "Cosla cannot accept and will not recommend [the offer made] to member councils as they consider their own position."

They added: "The Scottish Government should be endeavouring to empower local democracy, not subvert it.

"The strictures and sanctions which the Scottish Government seeks to impose on councils are legally questionable, grossly infringe locally democratic decision-making and are antipathetic to the partnership between local government and the Scottish Government."

Earlier this month, Moray Council became the first in Scotland in nine years to announce plans to raise council tax.

It said it needed to raise more money following the unexpected loss of £5m in the latest budget.

But Cosla said new measures revealed this week by the Scottish Government effectively prevent councils from increasing tax.

Highland Council has also discussed raising council tax, which has been frozen in Scotland since 2007.