Commenting on today's report Scottish Trades Union Congress (STUC) General Secretary Grahame Smith said.

"Today's figures confirm our view that neither side of the independence debate should be spinning messages on Scotland' fiscal position.

"As STUC has constantly stated, Scotland's relative fiscal position as of last year should not be used to justify the case against independence, but neither can it say much about the position post 2016 and beyond.

"The challenge that matters in Scotland, whether independent or as part of the UK, will be how wealth is redistributed and that is a question of tax, public services and how we go about improving pay equality in Scotland."

ENDS

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