Scores of council staff earn over £100,000

And 11 of an estimated total of 77 high earners are employed by Fife Council, according to figures obtained by the Tories under freedom of information law. Three councils refused to reveal the figures, and another three – including Edinburgh did not reply.

Almost 3,000 Scottish council workers are now on more than 50,000.

Tory Central Scotland MSP Margaret Mitchell said: "An incoming Conservative government would hold an emergency budget within 50 days of taking office, which would include a one-year public-sector pay freeze in 2011, although not affecting the one million lowest paid workers."

The Fife figures were branded as "staggering" by Mitchell.

There are also 2,990 officials on more than 50,000 – with 2,451 of these earning up to 70,000. Glasgow Council alone has 410 employees earning between 50,000 and 70,000 while Fife has 215.

The highest-paid official in Scotland works with Glasgow City Council and earns more than 150,000.

But another four – at South Lanarkshire, Fife, Highland and Aberdeen – earn between 140,000 and 149,999.

Three councils – Borders, Edinburgh and Dundee – did not reply to the Tory FoI request, according to Mitchell, while Angus, Renfrewshire and East Renfrewshire refused to supply information.

She added: "FoI powers have enabled information to be obtained which would otherwise never have seen the light of day. Why do some local authorities simply refuse to respond to straightforward freedom of information requests?

"We all have to face up to the legacy of Labour's debt mountain and council taxpayers have a right to see how their money is spent. This is why the Conservative party has called for a transparency revolution."