A REVOLT against the council tax is looming in Scotland as authorities prepare to set a double-inflation rise in bills next month.

Indicative figures issued by 31 of Scotland's 32 local authorities, and collated by The Herald, suggest the average rise for a band D home from April will be up to 4.7%, increasing the average bill some (pounds) 47 to about (pounds) 1056.

Councils will set the final rates in mid-February. However, in contrast to previous years, they will have to justify their decisions against a growing mood of public anger with the 10-year-old tax.

Last year's average rise of 12.9% in England led to a public outcry, particularly among the elderly, whose modest state pension rise was wiped out.

Now the high-profile English Is It Fair campaign is planning to extend its war north of the border. Its new Scottish arm aims to get one million signatures on a petition calling for the tax to be scrapped, with a march planned in Edinburgh later this month.

Alastair Murdoch, campaign secretary, said: ''People are incensed by this tax. I'm getting e-mails and telephone calls from all round Scotland. They want it abolished as soon as possible.''

Although the 4% rise in Scotland last year was far lower than that in England, long-term increases and absolute levels of tax are much closer in the two countries.

Since it was introduced in

1993, the tax has risen 94% in England and 81% in Scotland; average band D bills are now (pounds) 1102 in England and (pounds) 1009 in Scotland.

Andy Kerr, the finance minister, recently suggested the tax could be reformed by adding more bands to the current A to H. The Scottish Executive is also understood to be looking at changing the relationship between the bands to make the tax more progressive.

At present, a household in band H pays three times the tax on a band A home and twice a band D.

Ministers have also promised an examination of the tax as part of a long-awaited review into local government finance.

However, opposition politicians last night said the measures were merely ''tinkering'' and warned the continued above-inflation rises would fuel public discontent with the tax.

Fergus Ewing, the SNP's public finance spokesman, said: ''There's no doubt that protest against it is gaining momentum.

''It's an anti-Scottish tax. A (pounds) 60,000 house is in band E in Scotland but only band C in England, so there's a Scottish surcharge involved.''

Last month Gordon Brown, the chancellor, announced (pounds) 406m for councils to help peg tax rises. But the executive said it was likely to put its (pounds) 47m share of the cash to other uses.

Brian Monteith, Tory finance spokesman, said: ''Since Labour came to power the council tax in Scotland has gone up by 42%. People are campaigning against it because it's becoming an unbearable burden.

''A local government finance review could take years to see anything done, yet the executive have (pounds) 47m sitting there to reduce the burden.

''People are looking for action on this now.''

Tommy Sheridan, leader of the Scottish Socialist party, who has tabled a bill calling for the tax to be scrapped, said: ''I predict 2004 will be a crunch year for the council tax.

''The above-inflation rate rises will focus Scottish taxpayers' minds on the issue, and the campaign of non-direct action against it in England will echo in Scotland.''

The Convention of Scottish Local Authorities said council tax levels were ultimately determined by the generosity - or otherwise - of grants from central government.

The executive said councils were receiving above-inflation rises in grants for the next two years. ''It is for local authorities to set council tax rates,'' said a spokesman.