SNP claims that an independent Scotland would be better placed to fund pensions and welfare than the rest of the UK are "flat earth economics", according to the Scotland Office.

The nationalists claimed yesterday official Government figures showed the amount Scotland spent on pensions and welfare was less of its overall spending than across the UK as a whole.

Between 2005 and 2010 pensions expenditure was 15.1% of the money raised from tax within Scotland while across the UK in the same period, it was 15.7%. Social and welfare spending was 41.9% of Scottish revenues compared to the UK figure of 43.2%.

SNP Work and Pensions spokeswoman Dr Eilidh Whiteford MP said: “On the basis of taxes raised in Scotland, and once our welfare protection expenditure and state pensions are paid, Scotland actually has a relative surplus compared to the UK.

“In short Scotland is more able to afford our pension and welfare bill than the UK.”

However, a Scotland Office spokesman said: “This is yet another chapter in the book of flat-earth economics which is being written by those who support independence.”

Scottish Secretary Michael Moore added: “Pensions and welfare spending is crucially important to people in Scotland and the UK.

“The great strength for us within the UK is that we get a common level of provision for welfare and pensions. It doesn’t matter whether you’re in Cornwall or the far north of Scotland, you are given the same support. The scale of the UK means we can better withstand economic shocks in certain parts of the country to look after those who need help”.

He also said that the UK had “bigger resources” to keep pension and welfare payments going if oil and gas revenues declined.

Scottish Labour MP Willie Bain said: “What happens to pensions and the welfare state are two of the most serious issues that need to be clarified before the vote on separation.”