Andrew Liddle, Scottish Political Correspondent
Opposition politicians have claimed the case for independence has been “swallowed up” by the multibillion pound black hole in Scotland’s finances.
The latest balance sheet shows the Scottish Government is almost £15billion in the red.
The Government Expenditure and Revenue Scotland (GERS) figures also show people north of the border contributed £400 less to the public purse than the UK as a whole but spent £1,200 more in the last year.
Last night, the Scottish Conservatives’ Murdo Fraser said this amounted to a “massive Union dividend” for remaining part of the UK.
Finance Secretary Derek Mackay insisted “it is important to note that GERS represents Scotland’s fiscal position under the current constitutional arrangements”.
First Minister Nicola Sturgeon has hinted that she could hold a second referendum on independence in the wake of the UK-wide vote to leave the EU.
But Tory finance spokesman Mr Fraser said: “The GERS analysis simply confirms the fact that Scotland benefits massively from being a member of the United Kingdom.
“When times are tough in Scotland, as they are now, the Union means we can top up public spending so we don’t have to make huge cuts to the NHS or increase family tax bills.
“This Union dividend amounted to £1,600 for every man, woman and child last year, according to these figures.
“That’s how unions work – when one member needs support, the union provides it.
“The SNP now needs to take heed of the facts for once.”
Scottish Labour’s Kezia Dugdale said the figures showed it was “clearer than ever that Scotland benefits from pooling and sharing resources across the UK”.
She added: “During the independence referendum Nicola Sturgeon personally promised a second oil boom. Her own government’s figures show she misled people and that is unforgivable.
“The SNP’s own figures confirm independence would mean severe cuts over and above those already being imposed by the Tories, at exactly the time when our public services need more investment.”
The Scottish Liberal Democrats’ Willie Rennie added: “The Nationalists’ case for independence has been swallowed up by £14.8billion black hole.
“It’s a dark day for Scottish nationalism but it is even darker for the Scottish economy.”
Releasing the figures yesterday alongside Ms Sturgeon, Mr Mackay admitted the Scottish economy faced difficulties.
But he added: “It is important to note that GERS represents Scotland’s fiscal position under the current constitutional arrangements.
“The position if Scotland was to become independent would depend on a range of factors which are not reflected in this publication.”