LABOUR has complained to Holyrood bosses after the SNP narrowly avoided defeat on council tax reforms - because leader Kezia Dugdale's vote against the Scottish Government was apparently not recorded.

Labour insisted its Scottish leader had voted on the motion, which was defeated only on the casting vote of Presiding Officer Ken Macintosh.

However, a Scottish Parliament spokesman said Holyrood's electronic voting system was checked and found to be "working properly".

The drama unfolded after MSPs spent much of the afternoon debating local taxation, with the SNP coming under fire from the opposition over its failure to fulfil its 2007 election pledge to abolish the council tax.

A Conservative amendment, claiming that the government's plans to reform the charge "undermine the principle of local accountability and autonomy", was then passed 64 votes to 63.

But when MSPs went on to consider the amended motion, records from the Scottish Parliament did not include a vote from Ms Dugdale.

With votes tied at 63 to 63, Mr Macintosh used his casting ballot and, in line with Holyrood standing orders requiring him to back the status quo in such a situation, he voted against the motion.

Labour business manager James Kelly stated afterwards: "Every Scottish Labour MSP voted against the government today. We have complained to the parliamentary authorities."

A Scottish Parliament spokesman said: "We have checked the voting consoles in the chamber. We are satisfied that the system is working properly."

A Scottish Conservative spokesman said: "Notwithstanding the confusion over Kezia Dugdale's vote, the SNP has been sent a very clear signal that it must rethink its council tax plans."

The original Government amendment had recognised "initial changes to council tax proposed by the Scottish Government", which will see those living in more expensive properties pay more in council tax.

Ministers have already said this will bring in an additional £100 million a year, which will go towards cutting the attainment gap in Scotland's schools.

Finance Secretary Derek Mackay also suggested in the debate that further reforms could be on the cards, saying: "We have embarked on a journey in local taxation. We want to make it more progressive."

He stated: "Longer-term change, I think, will need more discussion, consensus and engagement, and I am certainly committed to that."

The reforms, which were set out by First Minister Nicola Sturgeon in March, will mean the average band E household paying about £2 more per week, with those in the highest band paying an extra £10 a week - an average of £517 a year.

The changes follow a report by the Commission on Local Tax Reform which last year called for an end to the council tax and urged politicians to implement a fairer, more progressive and transparent tax to fund local services.

Legislation to bring about the reforms has already been set out in parliament.

Conservative Murdo Fraser said Tories supported higher charges for those in the most expensive properties in bands G and H, but were against any increases for those with homes in bands E and F.

He also stated: "Just as seriously, we oppose the approach that ministers are taking in relation to how the increase in council tax will be dealt with.

"Ministers want to create a school attainment fund with money going direct to schools, that's an ambition that we agree with.

"But they want to fund this by clawing back from councils that additional money - £100 million that will be raised by these council tax revenues and take this centrally to pay directly to schools.

"There is absolutely no precedent for what is currently being proposed which undermines both local democracy and local accountability."

Responding to concerns about how education funds would be distributed, Mr Mackay said: "I can categorically assure every local authority area that every penny raised in council tax will stay in that local authority area."

He added: "I'm very clear that which is raised at a local level through council tax will stay with those local authorities."

But Green MSP Andy Wightman, who was a member of the Commission on Local Tax Reform also hit out, saying: "This is the first time in the history of local taxation since the introduction of the Poor Law in 1579 that local taxation has been appropriated for national spending priorities."

Labour's Jackie Baillie, also part of the commission, attacked the Scottish Government over its failure to fulfil the commitment to abolish the charge that the party made when first elected nearly a decade ago.

She said this was "perhaps the biggest broken promise of all" and added: "The SNP promised to replace the council tax but instead they have merely tinkered with."

Ms Baillie argued: "Here are the SNP simply tinkering with the bands and keeping in their words a hated and unfair council tax. Exactly what the SNP said they were against.

"They say that actions speak louder than words. The SNP's actions in this case are a mere whimper."