The Scottish government’s funding per person is almost 30% higher than the English equivalent, a leading economic research group has said.
The Institute for Fiscal Studies (IFS) said this was mostly due to the Barnett Formula.
It also found the Scottish government had used temporary coronavirus funding to pay for some permanent policies.
But excluding pandemic funding, the IFS said Scotland has 2% less spending per person in 2021-22 compared to 2010-11.
The findings were published in the IFS’s first briefing note ahead of the Holyrood election, focusing on how funding has changed in recent years.
A large chunk of the Scottish budget comes from the block grant – a share of the UK-wide budget as calculated via the Barnett Formula – but tax revenues raised in Scotland have played an increasingly large role in recent years.
Scottish income tax will contribute 27% and other Scottish taxes 5.5%, with borrowing contributing the remaining 0.5%.