And finally…councillors across Scotland owe more than £140,000 in local tax debts

The broadcaster has found that the councillors have run up over £140,000 in council tax debts with local authorities across Scotland, a total sum equivalent to the salaries of four teachers.

BBC Scotland submitted freedom of information requests to all 32 of Scotland’s local authorities, asking if any serving councillors had council tax arrears.

A total of 32 councillors in 13 council areas had debts - in six council areas, more than one councillor had debts.

The biggest headline total was in Glasgow where eight councillors owed almost £52,000 between them, with most of that amount was built up in previous years.

One councillor in the Western Isles had arrears of £14,446 for two properties, while in both North Lanarkshire and Aberdeenshire four councillors owe more than £20,000 between them - again most of that total was built up in previous years.

Renfrewshire Council said four councillors owed a total of £14,101 - the majority of it from previous years and three Edinburgh councillors owe a total of £5,594, all from previous years.

Two Highland councillors owe £2,970 between them and one councillor in East Renfrewshire owes £4,355.

One councillor in South Lanarkshire owes £3,237, from previous years and one councillor in West Dunbartonshire owes £2,497, from previous years.

One councillor in South Ayrshire owes £1,149 and one councillor in West Lothian owes £877, from previous years.

The remaining councils did not have debts outstanding the BBC said.

The councils did not provide any information about the individual councillors or how they had built up the debts - the debts may have been built up before the person concerned was elected.

It is impossible to say whether the individuals concerned built up the debts as a result of personal financial difficulties, actively avoided paying council tax in the past or accidentally missed payments.

The authorities concerned say they are aware of the debts, and the councillors are paying them off.

TaxPayers’ Alliance chief John O’Connell said: “Residents who pay their bills on time might not take too kindly to this.

“But it is important to recognise the difference between those struggling and those refusing to pay.”

Brian Cook, head of revenue at the North Lanarkshire authority, said councillors are treated “no differently to other resident.”

He added: “We always attempt to put a plan in place for those in arrears.”