All of Scotland’s 32 local authorities have frozen council tax rates at last year’s levels.

The Scottish government offered councils incentives in return for not raising the cost of the bills.

Glasgow and Stirling were the last authorities to consider council tax levels when they set their 2021/22 budgets on Thursday.

Other councils had been through that process since last month, with all agreeing to a freeze.

Local authorities are to receive a cash equivalent of a 3% council tax increase in return for not putting up levels.