The majority of councils (96%) are moving to shared service agreements in a bid to cut costs, according to a survey from the Chartered Institute of Public Finance and Accountancy.

Of the 73,000 local council job losses calculated for this year, 70% will be in managerial and back-office roles, the survey of 166 councils found.

45% of local government authorities have said they would outsource services with a commercial partner.

Grant Shapps, minister for communities and local government, said: "Local authorities need to get on with sharing services."