The Scottish Government insists its council tax freeze was not designed to punish local authorities as Argyll and Bute faces its biggest hike ever.

Deputy First Minister Shona Robison said the 32 local authorities have been offered a combined £210 million to offset the need for tax rises.

But last week Argyll and Bute Council put up council tax by 10 per cent, far more than in previous years - despite a pledge from the First Minister last year that council tax rates across Scotland would be frozen.

Other local authorities have also opted to freeze their council tax rates as budgets and tax levels are set this month, and early next, in council chambers across Scotland.

Local authorities have spent more than a decade making cuts to services as costs rise and tax revenues are frozen, saying funding from central government has failed to keep up.

Ms Robison told BBC's Good Morning Scotland radio programme on Monday: "This isn’t about punishing councils. It’s about recognising that taking together the funding that we’re providing – the additional funding – is nearly £210 million.

READ MORE: Argyll and Bute budget: Opposition councillors 'disgusted'

“So I don’t think it’s unreasonable that council tax payers see some of the benefit of that.

“And we believe that at a time when rising prices are putting significant strain on household finances, that the council tax freeze gives some support to households over the coming year.”

Ms Robison said local government is getting a larger share of the Scottish Government’s overall budget, rising from 31 per cent to 32 per cent.

She said those on the lowest incomes would benefit the most from the freeze.

It was put to Ms Robison that John Dickie, director of the Child Poverty Action Group, had said the council tax freeze would make “little difference” for poorer households.

The deputy first minister, who is also Scotland’s finance secretary, said council tax represented a larger proportion of the income of households which did not benefit from council tax reduction.

She said: “I’m talking about those who are not entitled to council tax reduction but who are on lower incomes, they pay a larger proportion of their income on council tax than those who are better off.”

Opposition councillors hit out at the Argyll and Bute administration last week for a "scandalous" and "despicable" tax rise.

But Helensburgh Central councillor Gary Mulvaney, the authority's policy lead for finance and commercial services, said: "With the persistent underfunding of councils by the Scottish Government, we needed to protect services, jobs and future investment.

"No one lightly takes these decisions and our budget reduces future revenue gaps by £3 million every year through that council tax increase. That in turns protects services and jobs in the future.

"The opposition budget raided most of the reserves with no plan for next year. Unbelievably, their plan swiped £3m of a £6m pot for social care.

"So will I take no lessons on politicking and compassion from an elected independent and Labour councillor that work hand in glove with the SNP."