AT least three more Scots councils are refusing to sign up to the Government's deadline to accept their cash packages for next year amid claims ministers are pushing "empty threats".

North Ayrshire, South Lanarkshire and Inverclyde have joined North Lanarkshire in the stand-off with the Government, as the row over local authority funding spreads.

Finance secretary Derek Mackay has been condemned for instructing councils to sign up to the deal while the SNP's minority administration struggles to find another party to back its draft budget.

Read more: Council in stand-off with government amid multi-million pound penalty fears

In a recent letter to Scotland's 32 council heads, Mr Mackay said: "For those authorities not agreeing the offer a revised, and inevitably less favourable, offer will be made."

But despite fears of sanctions one senior local government source dismissed the claim, adding: "It's an empty threat which was probably included because that's the approach John Swinney took last year. It's like something from a template letter. They've really nothing they can threaten councils with."

Joe Cullinane, Labour leader of North Ayrshire, said the deadline demand ignored both the democratic mandate of councils and parliamentary scrutiny within Holyrood itself.

He said his administration had confirmed it would ignore the deadline in December, adding that the implications for accepting the deal was a real-terms cut approaching £10million.

Read more: Council in stand-off with government amid multi-million pound penalty fears

Mr Cullinane said: "The imposition of this deadline doesn't allow us to go through the democratic process and we won't play these games. Derek Mackay has said (local government umbrella body) Cosla has not rejected the settlement. Nor has it endorsed it.

"This deadline is also being set when Parliament hasn't even properly scrutinised it. If there is a threat here then its to give the people of North Ayrshire a worse deal because we haven't jumped up and down and applauded their offer to us."

A South Lanarkshire spokesman said: "We have written to the minister to confirm we will neither accept nor reject the January 20th deadline."

A Scottish Government spokesman said: “In previous agreements with local government we have been clear that failure to deliver on specific commitments contained within that agreement, for example, on teacher numbers or pupil / teacher ratios, may result in sanctions or impositions. "The package on offer this year, once agreed, does not contain such sanctions.

Read more: Council in stand-off with government amid multi-million pound penalty fears

"The Cabinet Secretary’s letter to councils is clear, however, on the likely outcome for those authorities not agreeing the offer in the first instance.”