As the fire service dispute rumbles on, employers and the government yesterday signalled their intention to adopt a tough line with the Fire Brigades Union (FBU).

The local authority employers said that negotiation was over and instructed fire services to begin making changes to working practices.

A special conference of the FBU earlier this month rejected the latest offer on pay and the reform of working conditions.

The government has already said no new money will be made available to fund a deal and yesterday denied that legislation to ban strikes had been put on ice.