Local authorities in other parts of Britain will no doubt be looking northwards next year to see if all of Scotland's 32 unitary councils manage to achieve what might seem an impossible task in the current financial climate: a freeze on council tax. The SNP, which is now the minority administration at Holyrood, promised the tax freeze in its election manifesto. And in last week's budget statement, finance secretary John Swinney said he was 'putting in place the resources to deliver a freeze in council tax -just as we promised we would do.' It is clearly a bold, ambitious and risky strategy for any party or Government to promise the electors that council tax bills will not rise. No Government can impose a general tax freeze unless they go down the Draconian route of capping every single council in the country.
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