Twenty-three of Scotland's 32 local authorities have said they cannot afford to provide free school meals for five to seven-year-olds within existing budgets.

Fears over rising costs on current finances, extra staffing needs and loss of income from paid-for meals have been expressed to the Scottish Parliament's Education Committee.

Of the 23 local authorities which submitted evidence over the additional costs of meeting the policy, most airing doubts and some voiced outright opposition.

Plans to roll out the policy across the country were included in the concordat between the Scottish Government and local councils, following a pilot programme in five areas.

Many councils are now calling for extra cash to deliver the policy, which is estimated to involve significant sums, with Glasgow quoting £2.4m a year, and Edinburgh around £3m to take account of additional setting up costs.

Cosla told the committee it was committed to the policy, agreed the pilots were positive and was content to move to the next stage in the process - which is legislation to give councils the power to provide free meals for primary one to three pupils.

Many authorities in their individual submissions said, however, that the funding settlement was not enough to cover the cost of extra staff, equipment and lost income, while the Scottish Government has reiterated its position that funding has already been provided as part of the settlement agreed with councils.

Glasgow City Council said it "welcomes the prospect of rolling out free school meals to primary one to three pupils in August 2010".

But it added: "However, concern does exist with regard to funding. The council recognises that there is a financial allocation through the concordat to deliver the Scottish Government's pledge on free school meals.

"However, at this stage, under the current economic climate, Glasgow City Council cannot commit to implementation for the year 2010/11."

Aberdeen City Council said: "Based on the evaluation of the free school meals trial for P1 to P3 pupils report, we remain unconvinced that the introduction of free lunches to all Primary 1-3 children adds public value or improves the outcomes for children."

Instead, they would rather that free breakfasts were provided for better health and educational outcomes.

Aberdeenshire, East Renfrewshire, Falkirk, Inverclyde, Midlothian, North Lanarkshire Perth and Kinross, Scottish Borders, South Lanarkshire, West Lothian and West Dunbartonshire councils all said there were challenges to their budgets in complying.

Falkirk Council said: "Our calculations show that the level of funding currently provided is less than we would need to meet our ongoing additional day to day operational costs."

Rhona Brankin, Labour education spokeswoman, commented: "The responses show that the overwhelming majority of Scottish councils cannot afford to deliver free school meals for five to seven-year-olds without additional resources.

"The SNP's poor budget settlement means that Scottish local authorities are already being forced to make cutbacks in education provision."

A spokesman for the Scottish Government said: "What is obviously true is that councils, along with every household in Scotland, are feeling the impact of rising electricity and gas bills.

"Cosla and the councils themselves have confirmed, however, that the Scottish Government has provided the funding for free school meals as part of money we give local authorities."

John Dickie, head of the Child Poverty Action Group in Scotland, and a leading member of the Scottish Campaign for Free School Meals, said most councils were in favour of the policy and are seeking to implement it.

He said: "It would be a tragedy if the education, health and wellbeing of our children were to fall foul of a wider political dispute. For the sake of children and hard-pressed families across Scotland, the promise of free school meals for every child in the early years of primary school must be kept."