THE outcome of next year's independence referendum will be announced if one side has an unassailable lead even if all the counts have yet to be declared, according to a report.

Chief Counting Officer Designate, Mary Pitcaithly, said yesterday there would only be official declaration once all 32 local counts had been fully verified.

Ms Pitcaithly, convener of the Electoral Management Board for Scotland and chief executive of Falkirk Council, said it did not necessarily mean the result would be announced overnight after the polling day on September 18.

She said: "Getting the result right is more important than getting it quickly."

She added that estimates of when the result would be given following an overnight count after polling day on September 18 "cannot be given with any confidence".

Ms Pitcaithly examined the issues which could affect the timing of counts across Scotland in a paper.

It said: "There is theatre in any electoral event and the Scottish independence referendum will be a major event at a national and international level. While recognising the drama, democracy is best served by accurate, careful processes, not necessarily fast ones."

Ms Pitcaithly, concluded: "With the current processes and volumes of ballots, particularly postal votes, it is unlikely to be in the early hours as might have been the experience in previous elections. Turnout, volumes of postal votes and logistical factors dependent on the geography and climate must all come into the consideration."

Counting of votes on the day will begin in the traditional way once polls close at 10pm, with counts held in all 32 local authority areas. Local totals will be verified by the Chief Counting Officer before being announced.

A final declaration of the overall result will only be made after all 32 local results have been checked in this way.

The paper says factors such as bad weather or a high turnout could cause extended counts and a later declaration. But it makes clear: "As counts are completed in each of the 32 areas and totals announced, there may be a point, when the remaining certified totals yet to be received from Counting Officers could not change the overall outcome, when the outcome will be known before the national declaration."

It stresses: "While there is a great desire to know the result, the voter needs to be assured the result that is declared is correct.

"The result needs to be accurate and based on secure and transparent processes. A result delivered quickly but about which there are questions of accuracy or integrity would undermine the entire referendum process."

In Argyll and Bute, votes are normally counted the day after an election because ballot boxes need to be brought in from islands in the region, but plans are in place to tally the votes overnight.