Gers

The development came as Gers figures revealed Scotland's public spending deficit increased by £3.6bn to £22.7bn in 2023-24 due to lower oil and gas revenues.

Typically, Gers has shown tax raised in Scotland per head is just below that of the UK per head.

Gers is a National Statistics publication and is prepared by Scottish government officials independently of ministers.

The economic research body The Fraser of Allander Institute said Gers relied on some estimation but that was part of all economic statistics and was not a reason to dismiss the figures as "made up".

The Gers report allocated Scotland a "geographical share" of North Sea revenue for 2022-23.