The council tax freeze.

It sounds good. What's not to like? At a time when food and energy prices are rising faster than wages, knowing that at least the council tax will stay the same has given taxpayers a sense of respite.

Critics of the freeze, though, have long argued that it may not be saving people quite as much as they think and might inadvertently be benefiting wealthy members of the community more than poorer ones. New evidence appears to support that view, calling into question once again the sustainability of the freeze.

Figures published in today's Herald show that people living in the most valuable properties are indeed saving many times more than those living in the most modest homes. Owners of mansions and luxury penthouse apartments classified as Band H properties will have saved more than £1500 from the point the freeze began in 2007 up until the end of the current financial year, while those in Band A properties at the other end of the spectrum will have saved just £258. The wealthy, in other words, are saving six times more than the least well off. Merry Christmas to them.

It is true to say that this does not tell the whole story. While in simple cash terms the better-off are saving more as a result of the council tax freeze, as a proportion of their net income those on the lowest incomes are estimated to be making the greater savings.

Even so, when the impact of the council tax freeze on public services is taken into account, those savings made by less well-off members of the community start to look paltry at best. The freeze has coincided with councils facing rising costs and higher demand; together these are putting ever greater strain on council budgets, leading local authorities to cut some services and charge more for others, which has disproportionately affected those on low incomes.

Last week, the Accounts Commission reported that charges for everything from social care to parking and leisure centres were rising to help plug the gaps in council budgets. It found that charges reached £1.3 billion last year, equivalent to 57% of the cash raised from council tax, when a decade ago they accounted for 40% of council tax revenue.

If a pensioner has to pay higher premiums for homecare, meals on wheels and emergency alarms, then a £258 saving on council tax over five years will soon be eaten up.

It is not going to get easier any time soon, with yet more cuts looming. The association of council chief executives recently warned MSPs that holding bills at 2007 levels could only be achieved by cutting spending.

The Scottish Government admits that the council tax is unfair and needs to be reformed, but the council tax freeze is not a reform and was never meant to be. It was supposed to be an interim measure while a better, more workable alternative to the ill-fated local income tax was devised.

There will be no such plan until after the referendum, but in the interests of fairness there is a case now for at least partially relaxing this stranglehold on council finances on the understanding that services will be maintained and charges kept down.