Theresa May will today promise a Brexit deal that “works for Scotland” and which will “strengthen the Union” as she ventures north of the border to sell her deeply controversial plan for life outside the European Union.

The sentiments are in sharp contrast to the SNP Government’s analysis, highlighted in a new report yesterday, that warned how Scots face being more than £1,600 a year worse off outside the EU than inside the EU.

Today, the UK Government will publish its own Brexit analysis, covering a “range of different scenarios”.

As the Prime Minister prepares to travel this afternoon to a factory near Glasgow to talk to bosses and staff about the merits of the UK-EU Withdrawal Agreement, Nicola Sturgeon accused her of "governing by threat" and seeking to impose on Scotland an "unacceptable" Brexit deal, which would make the nation £9 billion poorer by 2030.

"No government of Scotland with the interests of this and future generations at heart could possibly accept it," declared the First Minister, who insisted the cost of Scotland not being independent had been laid bare over the last two years. Yet, there was still no sign of when Ms Sturgeon would demand another vote on Scottish independence.

The FM also suggested a “Norway-plus” option - joining the European Free Trade Association and maintaining a customs arrangement with the EU – was “gathering support” at Westminster as the SNP and Labour seek to find an alternative to the PM’s Brexit Plan, which opposition parties could coalesce around, should it be rejected by MPs on December 11.

Ahead of Mrs May’s post-PMQs visit to Scotland, Downing St was keen to stress how Scottish businesses and trade organisations were backing her Brexit Plan, pointing out how in the past week alone, Diageo, National Farming Union Scotland, the Scotch Whisky Association and BAE Systems had all expressed their support for it and publicly warned about the potential consequences of a no-deal for Scotland.

David Mundell also emphasised how the UK-EU Withdrawal Agreement had been welcomed by “key sectors in the Scottish economy,” including the farming, fishing and whisky industries.

The Secretary of State - who is expected to come under fire from political opponents at Scottish Questions in the Commons this morning over the continuing fishing access row - again warned how a no-deal would be a “disaster for Scotland” and urged the SNP Government to start listening to the nation’s business leaders.

“The Scottish Government must stop playing constitutional politics with Brexit,” declared Mr Mundell. “They must drop their support for no-deal and they must get behind the PM’s deal,” he added.

Today, the PM will welcome the support for her Brexit Plan from Scottish businesses, saying the UK’s ability post-Brexit to strike trade deals around the world will provide them with greater opportunities.

On fishing, Mrs May will say that “at long last” the UK will again be an independent coastal state, taking back “full sovereign control over our waters and free to decide for ourselves who we allow to fish in our waters”.

She will note how the EU tried unsuccessfully throughout the negotiation process to link its access to fisheries to the UK's access to markets.

“I have been robust in defending the interests of Scottish fisherman so far and I will always be so,” the PM will declare.

With just two weeks to go to the “meaningful vote” on the Brexit deal, Mrs May faces a Herculean task to get her Brexit Plan through the Commons given that more than 90 Tory MPs have publicly said they would not support it.

Underlining her difficulties, Sir Michael Fallon, a long-time serial loyalist, was the latest Conservative colleague to do so, suggesting his colleague’s proposal was “doomed”.

"My fear is that this deal gives us the worst of all worlds; no guarantee of smooth trade in the future and no ability to reduce the tariffs that we need to conclude trade deals with the rest of the world,” said the former Defence Secretary.

The Scot also suggested the March 29 2019 date for Brexit might have to be pushed back to give negotiators time to make major readjustments to the agreement.

Elsewhere, David Lidington, Mrs May’s de facto deputy, made clear any televised debate on the Brexit deal would be between “two champions” for either side of the debate ie the PM and Jeremy Corbyn.

But Ms Sturgeon, who wants to take part in a head-to-head, argued such a set-up would “not do justice” to the public’s expectations that all voices and opinion should be heard.

The SNP leader said: "To Theresa May I would simply say: 'What are you scared of, allowing people advocating these different options to take part in the debate?”