Demonstrations have been held against the council tax
Council tax levels for the coming year are to be set by local authorities in Scotland on 12 February.
The announcements come against a backdrop of growing disquiet south of the border over increases in charges.
Last month hundreds of pensioners marched on Downing Street armed with a 35,000-strong petition calling for an end to the tax - and the campaign is also stirring in Scotland.
Help the Aged is preparing to launch a petition calling on the creation of an expert body to consider the fairness of the tax and the viability of replacing it with a "more equitable" system.
However, local authorities have defended the system and voiced opposition to calls for the introduction of a local income tax.
What are your views on the council tax? Do you think the current system is fair, or should it be replaced?
What do you think about the bills you pay in your area - and what effect will this year's expected increases have on your life?
Council tax does have a degree of relation to income in that it is paid after you have already paid tax on your salary. A Ј1,000 council tax bill costs a top-rate taxpayer Ј1,666 in salary, and a base rate payer Ј1,280. Stick 2% on PAYE as the Lib Dems suggest. Everyone pays up, and you eliminate the whole layer of bureaucracy that struggles to collect outstanding bills.
Neil Moss, Edinburgh, Scotland
One thing those people calling for an income-based council tax system need to appreciate is how much more it costs just to subsist when you cannot qualify for any form of subsidy. On a monthly salary just below the national average (for women, far below the national average for men!) I cannot qualify for council housing so my choice is either an exorbitant rent to a private landlord or an exorbitant mortgage for a mediocre property given current house prices. Then there's tax, NI, pension contribution, medical/dental charges & Ј500 a month for childcare. There
genuinely isn't anything left at the end of the month to subsidise anybody else.
Julie, Glasgow, Scotland
The whole system is unfair and badly needs revamped. Bandings are arbitrary for a start. Also why, as a single occupier, should I have to pay only 25% less than a couple? Yet a house with four earners in it pays the same as a couple? Services used and ability to pay should be taken into account, not the size or value of the house itself. If we had a fair system and all got value for money the complaints would disappear.
Helen, Glasgow, Scotland
Well, well, it seems people are now campaigning for a tax, which is fair and takes into consideration how many people live in a house, and if they are retired or still employed. A tax which is proportional to the occupants in a house so a retired person living on their own does not need to pay the same level of tax as a household which has two and sometimes as many as four or five people in employment. Sounds like we need something called the poll tax, which would have actually saved everybody money, but which everyone rejected. The reason why it was rejected being that everyone was too ignorant to find out what it actually meant!
Neil Fergusani, Greenock
Many Scottish engineers work on contracts in London and the growing trend is instead of travelling from Scotland to London, travel from Spain to London. The big advantage being the council tax in Spain is less then one twelfth of that in the UK. The Spanish pay less in one year than we pay in a month. What makes matters worse is the Spanish level of service is higher.
Andy, Johnstone, Scotland
Council tax is unfair. I live in an area with above average crime rates, below average school performance but above average council tax. I wouldn't mind paying more if it made it a better place to live but clearly that's not the case.
Ronnie, Clydebank, Scotland