Tory councils raising taxes

"Almost a third of all local authorities in England plan to increase council tax next year despite a government incentive to freeze it, according to new research."

http://www.bbc.co.uk/news/uk-24847429

So Public Funds are being used to provide an incentive to corporate councils NOT to raise Council Tax, but Tory corporate councils are going ahead with a rise anyway?
Does this mean that the corporate council executives are overspending on copper-bottomed pensions, dodgy investments, gala dinners, unlimited expenses, Common Purpose trainings, interest on debts, etc etc, and can't rob money from Public Services anymore?