No local authorities are expected to raise council tax rates after new measures to maintain the council tax freeze were revealed by the Scottish Government.

Local government organisation Cosla said a "draconian" new sanctions regime effectively denied councils the ability to raise council tax.

The new system will mean any council which raises the council tax could lose their share of £408m in public funding.

After Mr Swinney revealed his spending plans in December, local government body Cosla said it amounted to cuts which would be "catastrophic for jobs and services" in local government.

Earlier this month, Moray council became the first in Scotland to announce it would raise council tax in nearly a decade. The council said it needed to raise more money following the unexpected loss of £5m in Scottish Government funding.

Cosla president David O’Neill said on Wednesday: "Outrageous as it seems the effect of this draconian sanction regime is that any choice to put up council tax is now denied to any council.

"The sanction is so punitive that it is difficult to see how any council could run the risk of falling foul of it. For that reason it may well be that no council increases the council tax.

"Make no mistake this is not a matter of choice for councils and this may be perceived as victory for Mr Swinney but it is certainly not a victory for communities or democracy."

Mr Swinney had earlier urged councils to accept the "challenging but fair" settlement in his budget.

He said: "I am absolutely committed to continuing a positive, collaborative relationship with Scotland's local authorities, and I have engaged in open discussions with Cosla on what is a challenging but fair settlement for local government in Scotland.

"This settlement is an opportunity to transform the provision of social care in Scotland with a £250m investment in integrating health and social care services - helping to make our services fit for the challenges of the 21st century.

"We recognise that there are pressures on budgets being felt across the whole of the public sector, as well as in households throughout Scotland.

"That's why it is important to maintain the Council Tax freeze while we consider ways to replace it - as well as reimbursing local authorities to ensure they can continue to provide essential services."