Scotland has a record number of billionaires with seven now among the super-rich, according to a new study.

The number of billionaires living in Scotland or with substantial business interests north of the Border has risen from six last year, according to The Sunday Times Super-Rich list.

The Grant-Gordon whisky family tops the Scottish side of the list with a fortune of £1.9 billion.

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The Banffshire distillers ousted Mahdi al Tajir from top spot in Scotland. Mr al Tajir, whose interests include a luxury homes development at Gleneagles, is worth £1.67bn, the list says.

Sir Brian Souter and Ann Gloag, the siblings who founded the Stagecoach transport empire, have become members of the billionaire club for the first time. They share a fortune of £1bn - an increase of £270 million on last year.

Ms Gloag has also just announced that she is to give away £250m of her fortune.

She has already given large sums to charities, particularly in Africa. However she was recently approached to join Microsoft boss Bill Gates's Giving Pledge campaign, adding her name to world's best-off benefactor's list.

Other Scots on the super-rich list are Sir Ian Wood and family, whose £1.32bn fortune comes from oil services and fishing, and the Thomson family, owners of publisher DC Thomson, who are worth £1.2bn.

Former Harrods owner Mohamed al Fayed, who owns an estate in Scotland, is said to be worth £1.3bn while Jim McColl, of engineering business Clyde Blowers, has an estimated fortune of £1bn.

There are now 104 billionaires based in the UK - more than triple the number from 2004 - with a combined wealth of more than £301bn, according to list.

It means Britain has more billionaires per head of population than any other country, while London's 72 sterling billionaires is more than any other world city.

Indian-born brothers Sri and Gopi Hinduja top the list with £11.9bn.