Council tax rises in Britain next month will be the lowest for 10 years, according to a detailed survey published today.

The study, from the Chartered Institute of Public Finance and Accountancy, shows that in England householders will face a four per cent increase, almost two per cent down on last year.

In Scotland, a 3.9 per cent increase or £41 to £1,094, is forecast.

The chancellor, Gordon Brown, has diverted an extra £1 billion into council finances to keep rises down in the run-up to a general election.