SCOTTISH councils face funding shortfalls running into tens of millions of pounds as they battle to deal with the coronavirus crisis.

Highland Council said it could be hit with costs of up to £96.9 million – the equivalent of £411 per resident. 

This is the worst per head of population figure in the UK. 

Elsewhere, Aberdeen is preparing for a worst-case shortfall of £82m, which works out at roughly £359 per resident.

And an estimated shortfall of up to £50m at Perth and Kinross, the equivalent of £329 for every resident, makes it the third worst affected council in the UK per head of population.

The figures from the BBC Shared Data Unit show councils across Scotland face a combined worst-case shortfall of just over £400m.

A total of 17 of Scotland’s 32 councils confirmed they are anticipating a budget hit as a result of the coronavirus pandemic.

Edinburgh is estimating a shortfall of up to £83.8m, the equivalent of £160 per resident.

This is much larger than Glasgow, which is anticipating a shortfall of £15m, working out at just £24 per resident.

Scottish Conservative local government spokesman Graham Simpson described the figures as “devastating”. 

He said: “Local government finances were in a desperate state even before coronavirus due to more than a decade of SNP cuts. 

“The black hole in council finances started at £100m, it went up to £145m in days, and now we have these figures which are devastating.

“It’s no wonder so many local authorities are staring into the abyss. 

“The SNP Government needs to recognise the important role councils play and start properly resourcing them now before it’s too late.”

Alasdair Christie, depute leader of Highland Council and chair of its recovery board, previously told a council meeting it is “facing a financial challenge like never before”.

He said: “Our income streams have all been devastatingly impacted – and these will be slow to recover in the coming months; we have additional costs which we just don’t have the funding for; the scientists are anticipating that there will be future outbreaks and waves of the virus; there is the possibility of a severe winter ahead; and we have the risks around Brexit looming later in the year.

“All we can really say with certainty is that Covid 19 has already had a significant impact on our finances and this will continue throughout the year.”

A Scottish Government spokesperson said: “We have taken exceptional measures in every area of government as we deal with the challenges of Covid-19 – and that is particularly clear in our support for local services.

“To date, Scotland’s councils have received £405 million in advanced payments this financial year, and by the end of July this will have risen to £455 million.

“This funding, which included weekly advanced payments to councils until parliamentary approval was secured, will help prevent local authorities experiencing cash flow.

“Councils received an additional £150 million in May, £255 million in June, and will receive £50 million in July. We will continue to work with Cosla and local authorities, as well as pressing the UK Government for urgent additional funding and flexibility for our partners in local government.”