Where crimes are reported where there is “no associated threat, risk, harm or vulnerability and also no proportionate lines of enquiry for local police officers to investigate” the police will take no action, the single force said.

Police Scotland said: “When this happens, our staff will inform the caller that the enquiry has been recorded and a crime reference number will be supplied, but no further action will be taken.”

They added: “An example could be a theft from a garden, if there are no proportionate lines of enquiry such as CCTV or eye witness evidence, then we may inform the caller that the report will be filed and no further action taken.”

Divisional Commander, Ch Supt Graeme Mackie said: “We recently outlined the urgent action required to maintain effective policing for our communities following the real terms reduction in our funding allocation for 2023-24.

“Hard choices are being made to deliver effective policing within the funding available. Action is also being taken to achieve savings, with areas which encounter the greatest demand and carry the greatest risk in keeping people safe being prioritised for resources.”

Scottish Liberal Democrat MSP Liam McArthur said: “The police are being forced to make terrible choices because the Scottish Government have expected them to do so much with so little for so long.

“The SNP’s botched centralisation of policing and brutal cuts have hit officer and staff numbers hard.

“To cut crime and deliver for communities, Scottish Liberal Democrats would enhance community policing and ensure that officers have both the support and resources they need to do their jobs.”