PHILIP Hammond has hailed Scotland’s contribution to the United Kingdom as “invaluable” as he prepared to meet Nicola Sturgeon today to talk Brexit in his first visit north of the border as Chancellor.

The Cabinet Minister’s fulsome praise for Scotland’s role in the 300-year-old Union follows Theresa May’s St Andrew’s Day declaration that Scotland had a “special place” within it. She used the saint’s day to enact the parliamentary orders to transfer £12 billion worth of tax powers to Holyrood, which will formally come into effect next April.

The Chancellor’s visit also comes on the back of a poll, which for the first time placed support for Scottish independence lower than at the 2014 referendum: 44 per cent. One senior UK minister remarked: “It’s made my St Andrew’s Day.”

During his visit to Edinburgh, Mr Hammond will host a business roundtable with representatives from sectors such as the financial services and oil and gas. He will visit the Scottish Parliament, a local business and have talks with the First Minister, which are expected to be dominated by Brexit.

The Treasury highlighted how the context to the Chancellor’s visit was the £800 million windfall for the Scottish Government as a result of the multi-billion pound infrastructure investment announced in last week’s Autumn Statement.

It said he would use his meetings in Scotland to reiterate the “importance of working together as one United Kingdom”.

“Scotland’s contribution to the UK is invaluable and we have delivered on the Scottish Government’s call for increased capital funding and investment through our Autumn Statement,” declared Mr Hammond.

“The rest of the UK is also Scotland’s most important market, providing four times the trade volume than that of the EU 27, so it is imperative that we work together to achieve the best for everyone in the United Kingdom.”

He added: “The Scottish Government now has responsibility for significant areas of policy as a result of further devolution and I look forward to meeting with the First Minister of Scotland to ensure we seize the opportunities we face together in the future.?"

But

Meantime, the YouGov poll for The Times showed:

*support for independence had dropped to 44 points, down from the 45 per cent in the 2014 referendum result, with 56 per cent opposed;

*only 31 per cent of Scots said they wanted the Scottish Government to campaign for independence in the next two years with 56 per cent opposed;

*support for staying in the EU had risen from 62 per cent in the June referendum to 65 per cent and

*Ruth Davidson’s personal net approval was 25 points while Ms Sturgeon’s was 11.

David Mundell, the Scottish Secretary, said while no one should read too much into one poll, a number now had shown Scots wanted the FM to “move on from independence”.

“Let’s put the matter to bed. People have decided they want to stay in the UK and now let’s work together to get that best possible deal for Scotland and the whole of the UK as we leave the EU,” he added.