Council taxpayers in Aberdeenshire are facing a 2.5% rise as the local authority grapples with more than £24 million of budget savings.
A report going before next Thursday’s meeting of the full council also indicates that it “may result in a reduction in employee numbers across some council services”, but says there are no proposals for compulsory redundancies.
Aberdeenshire’s revenue allocation from the Scottish Government is £394.6 million with capital funding of £30.4 million for 2017-18 - which is £7.4 million less than in 2016.
The council’s funding is being reduced by 4.54% compared with a national average reduction of 4.8%.
The local authority says its settlement is the third lowest in Scotland.
Together with council tax income, non-domestic rates and other charges, councillors are expected to set a budget to deliver local services worth £540 million and continue its ambitious capital programme of building new schools, leisure centres and roads projects.