During this week's budget announcement Mr O'Neill admitted North Ayrshire Council was providing a 'reduction in services' - after revealing that 167 council jobs would be axed by the end of the year.
Mr O'Neill said those posts would be cut from core services such as education and skills, finance and infrastructure and social services and health - which he admitted would be an 'unwelcomed change' to the people of Irvine and Kilwinning.
He said: "Council tax will remain fixed. To ask people to pay more council tax when there is a reduction or an unwelcomed change would be unfair."
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