SCOTLAND received a "jobs dividend" of more than 3,200 posts when it came to HM Revenue and Customs, Labour frontbencher Gregg McClymont will tell MPs later today.

In an end of day Commons debate, the last of this session, the Cumbernauld MP, who is his party's pensions spokesman, will argue that Scots get a better deal as part of the UK with a higher proportion of HMRC jobs based in Scotland than in the rest of the UK.

He will say there are 9,090 HMRC jobs in Scotland compared to a UK-wide figure of 69,985. This is 13 per cent of the jobs for just 8.4 per cent of the population; this, he will say, produces a "3,211 jobs dividend for Scotland being part of the UK".

Ahead of his debate, Mr McClymont said: "The figures are clear. Scotland gets a good deal when it comes to UK public sector jobs.

"When you are administering a tax system for five million people rather than 63m, you will need far fewer staff. I know what an important part of the local economy the tax office can be.

"As part of the UK we can have the best of both worlds; a strong Scottish Parliament with the guarantee of more powers without losing the strength, stability and security of being part of the UK."