A trade union has called for an end to the council tax freeze and reforms to local government finance as councils across Scotland set their budgets for next year.
Unison says the combination of austerity measures and the continued council tax freeze has left local government "bearing the brunt of cuts".
Local authorities are agreeing their spending plans for 2014/15, with the trade union warning that people will see services cut as a result.
The cuts are a "direct result" of the UK coalition Government's austerity measures and the Scottish Government's council tax freeze, in place since 2007, Unison said.
The trade union wants councils to be able to control their own budgets including council tax and not have them set centrally.
It also wants all political parties to "accept the council tax is broken" and get around the table to agree how to take forward reforms of local government finance.
Mark Ferguson, chair of Unison's local government committee, said: "Local government makes up half of the public sector workforce, yet accounts for eight in 10 of the job cuts.
"These cuts are completely unnecessary and terrible for our communities. It is the most vulnerable, for example the elderly, disabled, and young unemployed who feel it the most.
"And it's ordinary families already struggling with cost of living increases who have to stump up extra for increased charges for services like bulk refuse uplift, swimming and leisure services and school breakfast clubs."
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