Shona Robison has not ruled out ending the council tax freeze as she seeks to get support in Holyrood for her budget plans.
The finance secretary needs to get backing from opposition MSPs to get her financial proposals passed in the Scottish Parliament as the SNP governs as a minority administration.
Initial discussions have taken place with all the other parties with a new round of talks to take place in the coming weeks before her plans are announced to Holyrood on December 4.
The Scottish Greens - which has supported every SNP Budget since 2016 - have said they will not vote for the plans if they include a freeze on council tax.
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Former First Minister Humza Yousaf announced the measure to the SNP conference in autumn last year angering local authorities and the Greens who he was then in government with.
Speaking to BBC Scotland's Sunday Show Ms Robison - who had to announce £500m of cuts in September after a financial shortfall - was asked if she would lift the council tax freeze in order to reach a deal with the Greens.
"Well, I've said in answer to that, that I of course will want to set out our position on taxation and local taxation as part of the budget process.
"We've been having very constructive, detailed discussions with Cosla around what the local government settlement, which, of course, will be a package.
"It won't be just one thing, it will be a package of measures. The decision on the council tax will form part of that package."
Pressed by the BBC if she was not committed currently to maintaining the freeze on council tax, Ms Robison replied: "I am not going to announce one element of a package of measures around local government funding in advance of the budget.
"That wouldn't be sensible."
She was pressed that if she did lift the freeze the move would bring in more public money.
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Ms Robison replied: "Well, we'll look at that in the round as part of a package. What I do agree with is that we need to make sure that local government, as well as all of our other public services, get the support that they require."
She added that she understood the financial pressures local government were under and that she would "take that discussion forward" with council body Cosla "in the appropriate manner".
Appearing on the same programme Lorna Slater, co-leader of the Scottish Greens, reiterated comments she made to The Herald on Saturday saying her party was “absolutely” willing to bring down the Scottish Government by voting against their budget. She rejected claims her position was motivated by getting back at the SNP for sacking them from Government in April.
Ms Slater criticised the Government for rowing back on previously agreed policies like free bus travel for asylum seekers and cash for nature restoration.
She said: “The SNP need to know they cannot take Green votes for granted”.
She added: “We are fully prepared to vote against an unacceptable Budget, but as previously we go into it in good faith.”
Asked if the Greens are willing to bring down the Government she said, “Absolutely. It is so important that Scotland’s budget reflects the urgency of the climate and nature emergencies.”
Ms Slater also said she wanted the continuation of universal free school meals.
Put to her she was “settling scores” over the ending of the Bute House Agreement, she said this was “absolutely not” the case. The Greens are also pushing for higher taxes on private jets, mansions and businesses that sell alcohol.
Meanwhile, the UK Labour government will unveil its budget on Wednesday with ministers insisting "working people" will not see higher taxes “on their payslip”.
Education Secretary Bridget Phillipson repeated warnings that the financial statement will include “tough choices”, but she insisted it is a choice between investment or decline for the UK.
However, the Cabinet minister refused to say whether a small business owner earning £13,000 a year is considered a “working person” who should be protected from tax rises in Chancellor Rachel Reeves’ first Budget.
Facing broadcasters on Sunday morning, Ms Phillipson was repeatedly pressed to define the Labour Government’s use of the term “working people” – who it has promised to spare from “key” tax increases.
“You are inviting me to speculate about the nature of the question that you’re asking,” she told the BBC’s Sunday With Laura Kuenssberg programme.
“What I’m saying is that when people look at their payslips, they will not see higher taxes.”
Speculation has mounted that people who make money from assets such as property could face greater levies in the Budget after Sir Keir Starmer suggested they do not fall within his definition of “working people”.
Labour had pledged in its manifesto not to raise taxes on working people, explicitly ruling out increases to VAT, national insurance, and income tax.
But the Chancellor is expected to raise employers’ – rather than employee – national insurance contributions by at least one percentage point in the budget, which could hit small businesses particularly hard.
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