Central and Fife fire boards have voted in favour of sharing a number of functions, with Tayside due to approve the move next month.

The initiative could see responses to major incidents, such as terrorist attacks and chemical incidents, shared over the three services. Back-office work, such as payroll and IT, could also be pooled.

While the Fire Brigade Union has warned that any cut in firefighters or frontline services will be “totally unacceptable”, it is unlikely that general emergency response will be affected by the developments.

However, fire chiefs admit that a reduction in civilian staffing levels cannot be ruled out.

The three brigades are now pressing ahead with 10 separate business models to examine the potential of the plan, a development that could pave the way for a major overhaul in the way the public sector functions in Scotland.

The commitment to change is the first of its kind north of the border, and comes amid a growing debate on the need for a leaner, more effective public sector amid crushing budget pressures, as underlined by The Herald’s Reshaping Scotland agenda.

Jim Wallace, director of service support at Central Fire Service, said: “The fundamental thing underpinning this is the protection of frontline service delivery, wherever possible. There is a very strong synergy between the three services -- we share many of the same geographical boundaries, for example.”

Mr Wallace said that the plan was driven by finance, with the service facing a budget cut of 12% to 14% over the next three years, and warned that tough decisions would have to be taken.

“Clearly if you are going to rationalise something, the law of averages would suggest you would not need the same amount of people,” Mr Wallace said.

Mr Wallace added that a reduction in the number of standard fire engines was “unlikely” but added there could be potential in sharing emergency response equipment, such as aerial platforms and aerial rescue equipment used in major incidents and civil contingency exercises.

The business models are due to be completed by December, with first shared department up and running by January next year.

The head of Scotland’s largest police force, Chief Constable Stephen House, of Strathclyde Police, has already called for greater joint working in specialist areas to save money at a time of budget pressures. Local authorities have also be told by auditors to make service sharing “a high priority.”

It is understood that the plan, which would see each fire service keep its own name, has already been presented to Scottish Government ministers.

A Scottish Government spokesperson said: “While this is an operational matter for fire services, we welcome this approach which looks at opportunities for sharing back room services, while protecting frontline services.”