SCOTLAND’S “Union dividend” is £1,531 per person, David Mundell has declared, after the latest Treasury figures showed this was the amount spent north of the border over and above the UK average.

The 2017/18 data - which presents an analysis of public expenditure by country and region across the UK - shows Scotland’s average spend per head is £10,881 compared to the UK average of £9,350. This is the second highest per person expenditure across the UK.

The highest per head spending is in Northern Ireland at £11,190; £1,840 higher than the UK average. Spending per head in London is £10,323; £973 higher than the UK average.

The lowest spending per head is in the south east of England at £8,297; this is £1,053 lower than the UK average.

The Scottish Secretary said: “Public spending per head in Scotland is more than £1,500 higher than the UK average. This ‘Union dividend’ helps support vital Scottish public services. That is just one of the benefits that Scotland enjoys from being part of a strong United Kingdom.”

He added: “The UK Government continues to invest directly in Scotland and we are ready to work with the Scottish Government to further boost the economy.”

The Treasury numbers show that in 2017/18 Scotland, England, Wales and Northern Ireland had approximately the same proportion of identifiable expenditure per population as in 2016/17. Out of over £617 billion of UK identifiable expenditure, England accounted for £505bn, Scotland £59bn, Wales £32bn and Northern Ireland £21bn.

The profile of the spending by country and region is influenced by the Barnett Formula, which is designed to provide the devolved administrations with a population share of any increases or decreases in comparable spending by UK departments.