Debate over local authority funding intensifies in election run-up

In the run-up to local council elections across Scotland, the debate over how services are financed has intensified.

It is estimated that Scottish councils will face a £2bn black hole by 2014.

In the run up to the local authority elections at the start of May, concentration turns to how councils should best be funded.

A deal to freeze council tax across Scotland for a fifth consecutive year has already been agreed.

In the longer term, the SNP government supports a local income-based tax to raise revenue, an idea they share with the Liberal Democrats.

Labour continues to favour some form of property-based tax, while the Conservatives wish to retain the council tax.

This year Scotland's local authorities will share a £11.5bn pot.

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