Oil slump impact on nation's balance sheet
New figures show the impact of the declining price of oil on Scotland's overall tax take per head, which has fallen behind the UK for the first time since the early 1980s.
The latest Government Expenditure and Revenue Scotland (GERS) report revealed that Scotland's public spending was almost £15bn more than its tax revenue in the last financial year.
The Scottish government said the economy remained strong but opposition leaders said it was proof that Scots would have faced big cuts in spending if the country had voted in favour of independence.
BBC Scotland's political editor Brian Taylor reports.